Senate Bill 2448

(As Sent to Governor)

AN ACT RELATING TO THE ADMINISTRATION OF THE MISSISSIPPI
EMPLOYMENT SECURITY LAW BY THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY;
TO CREATE NEW SECTION 71-5-391, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE
EXECUTIVE DIRECTOR OF THE DEPARTMENT OF EMPLOYMENT SECURITY TO USE AVAILABLE
ADMINISTRATIVE FUNDS FOR PAYMENT OF FEES ASSOCIATED WITH RECEIPT OF ELECTRONIC
PAYMENTS MADE TO THE DEPARTMENT; TO CREATE NEW SECTION 71-5-543, MISSISSIPPI
CODE OF 1972, TO AUTHORIZE THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF
EMPLOYMENT SECURITY TO WAIVE THE RECOVERY OF BENEFITS PAID IF THE RECIPIENT IS
SUBSEQUENTLY FOUND TO BE INELIGIBLE FOR THE BENEFITS AND THE BENEFITS WERE PAID
AS A DIRECT RESULT OF UNEMPLOYMENT CAUSED BY A NATURAL DISASTER DECLARED BY THE
PRESIDENT OF THE UNITED STATES IN ACCORDANCE WITH THE ROBERT T. STAFFORD
DISASTER RELIEF AND EMERGENCY ASSISTANCE ACT; TO AMEND SECTIONS 71-5-11, 71-5-19,
71-5-119, 71-5-127, 71-5-135, 71-5-355, 71-5-357, 71-5-359, 71-5-365, 71-5-505,
71-5-511, 71-5-513, 71-5-517, 71-5-519 AND 71-5-529, MISSISSIPPI CODE OF 1972,
TO AUTHORIZE OFFICIAL NOTICE IN FORMS OTHER THAN MAIL; TO DEFINE THE TERM
"TEMPORARY EMPLOYEE"; TO CLARIFY WHEN AN OVERPAYMENT OF BENEFITS
OCCURS; TO INCREASE THE MAXIMUM OF TIME THAT A JUDGMENT AGAINST A PERSON FOR
COLLECTION OF OVERPAYMENTS OF BENEFITS MAY BE A LIEN UPON THE PROPERTY OF THE
PERSON; TO CLARIFY THE AVAILABILITY OF THE UNEMPLOYMENT COMPENSATION LAW TO
BENEFICIARIES; TO REVISE THE PROVISION RELATING TO THE CONFIDENTIALITY OF
RECORDS AND REPORTS; TO CHANGE THE DATE FOR CERTAIN DETERMINATIONS AND
NOTIFICATIONS UNDER THE ACT; TO AUTHORIZE THE DEPARTMENT ON ITS OWN MOTION TO
ADJUST CONTRIBUTIONS BY EMPLOYERS; TO AUTHORIZE THE DEPARTMENT ON ITS OWN
MOTION TO NONCHARGE AN EMPLOYER FOR BENEFITS PAID FOR UNEMPLOYMENT DUE TO A
DECLARED DISASTER; TO CLARIFY THAT A BENEFICIARY MUST REGISTER AND REPORT FOR
WORK WITH THE DEPARTMENT; TO PROVIDE WHEN A TEMPORARY EMPLOYEE OF A TEMPORARY
HELP FIRM IS CONSIDERED TO HAVE LEFT THE EMPLOYEE'S LAST WORK VOLUNTARILY WITHOUT
GOOD CAUSE; TO CLARIFY THE CONSIDERATION OF CERTAIN UNFAVORABLE WORKING
CONDITIONS BY THE DEPARTMENT IN THE DISQUALIFICATION OF AN INDIVIDUAL FOR
UNEMPLOYMENT BENEFITS; TO CLARIFY THE PROCEDURE FOR TAKING CLAIMS BY THE
DEPARTMENT; TO AMEND SECTION 11-35-23, MISSISSIPPI CODE OF 1972, TO PROVIDE
THAT IN CASES IN WHICH THE PLAINTIFF IN A GARNISHMENT IS THE DEPARTMENT OF
EMPLOYMENT SECURITY, THE GARNISHEE SHALL MAKE MONTHLY PAYMENTS TO THE
DEPARTMENT UNTIL SUCH TIME AS THE TOTAL AMOUNT SHOWN DUE ON THE WRIT HAS BEEN
ACCUMULATED; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE
STATE OF MISSISSIPPI:

SECTION 1. The
following provision shall be codified as Section 71-5-391, Mississippi Code of
1972:

71-5-391. The executive director of the department may use available
administrative funds for payment of fees associated with receipt of electronic
payments made to the department. In the
event the fees are charged to an employer through a payment process external to
the department, amounts not to exceed the charges for the electronic
transaction may be credited to the employer and used as an offset to future
indebtedness.

SECTION 2. The following provision shall be codified as Section 71-5-543,
Mississippi Code of 1972:

71-5-543. (1) Except as otherwise
provided in this section, the executive director of the department may waive
recovery of benefits paid under this chapter to a person if the person is
subsequently found to be ineligible for the benefit and the benefits were paid
as a direct result of unemployment caused by a natural disaster which is
declared by the President of the United States in accordance with Section 401
of the Robert T. Stafford Disaster Relief and Emergency Assistance Act. All waivers shall be granted based upon a
consistent methodology and shall include consideration of ability to repay and
other similar considerations.

(2)
The waiver authorized in subsection (1) of this section shall not be
granted if:

(a)
The individual receiving the benefit is found to be guilty of fraud
involving filing for, or receipt of, the benefits; or

(b)
The size of fund index (as defined in Section 71-5-355) for the year in
which a request for a waiver is made is less than five-tenths (.5)

71-5-11. As used in this chapter, unless the context
clearly requires otherwise:

A. "Base period" means the first four
(4) of the last five (5) completed calendar quarters immediately preceding the
first day of an individual's benefit year.

B. "Benefits" means the money
payments payable to an individual, as provided in this chapter, with respect to
his unemployment.

C. "Benefit year" with respect to any
individual means the period beginning with the first day of the first week with
respect to which he first files a valid claim for benefits, and ending with the
day preceding the same day of the same month in the next calendar year; and,
thereafter, the period beginning with the first day of the first week with
respect to which he next files his valid claim for benefits, and ending with
the day preceding the same day of the same month in the next calendar
year. Any claim for benefits made in
accordance with Section 71-5-515 shall be deemed to be a "valid
claim" for purposes of this subsection if the individual has been paid the
wages for insured work required under Section 71-5-511(e).

D. "Contributions" means the money
payments to the State Unemployment Compensation Fund required by this chapter.

E. "Calendar quarter" means the
period of three (3) consecutive calendar months ending on March 31, June 30,
September 30, or December 31.

F. "Department" or
"commission" means the Mississippi Department of Employment Security,
Office of the Governor. G.
"Executive director" means the Executive Director of the
Mississippi Department of Employment Security, Office of the Governor,
appointed under Section 71-5-107.

H. "Employing unit" means this state
or another state or any instrumentalities or any political subdivisions thereof
or any of their instrumentalities or any instrumentality of more than one (1)
of the foregoing or any instrumentality of any of the foregoing and one or more
other states or political subdivisions, any Indian tribe as defined in Section
3306(u) of the Federal Unemployment Tax Act (FUTA), which includes any
subdivision, subsidiary or business enterprise wholly owned by such Indian
tribe, any individual or type of organization, including any partnership,
association, trust, estate, joint-stock company, insurance company, or
corporation, whether domestic or foreign, or the receiver, trustee in
bankruptcy, trustee or successor thereof, or the legal representative of a
deceased person, which has or had in its employ one or more individuals
performing services for it within this state.
All individuals performing services within this state for any employing
unit which maintains two (2) or more separate establishments within this state
shall be deemed to be employed by a single employing unit for all the purposes
of this chapter. Each individual
employed to perform or to assist in performing the work of any agent or
employee of an employing unit shall be deemed to be employed by such employing
unit for all purposes of this chapter, whether such individual was hired or
paid directly by such employing unit or by such agent or employee, provided the
employing unit had actual or constructive knowledge of the work. All individuals performing services in the
employ of an elected fee-paid county official, other than those related by
blood or marriage within the third degree computed by the rule of the civil law
to such fee-paid county official, shall be deemed to be employed by such county
as the employing unit for all the purposes of this chapter. For purposes of defining an "employing
unit" which shall pay contributions on remuneration paid to individuals,
if two (2) or more related corporations concurrently employ the same individual
and compensate such individual through a common paymaster which is one (1) of
such corporations, then each such corporation shall be considered to have paid
as remuneration to such individual only the amounts actually disbursed by it to
such individual and shall not be considered to have paid as remuneration to
such individual such amounts actually disbursed to such individual by another
of such corporations.

I. "Employer" means:

(1) Any employing unit which,

(a) In any calendar quarter in either the current
or preceding calendar year paid for service in employment wages of One Thousand
Five Hundred Dollars ($1,500.00) or more, except as provided in paragraph (9)
of this subsection, or

(b) For some portion of a day in each of twenty
(20) different calendar weeks, whether or not such weeks were consecutive, in
either the current or the preceding calendar year had in employment at least
one (1) individual (irrespective of whether the same individual was in
employment in each such day), except as provided in paragraph (9) of this
subsection;

(2) Any employing unit for which service in
employment, as defined in subsection I(3) of this section, is performed;

(3) Any employing unit for which service in
employment, as defined in subsection I(4) of this section, is performed;

(4) (a)
Any employing unit for which agricultural labor, as defined in
subsection I(6) of this section, is performed;

(b) Any employing unit for which domestic
service in employment, as defined in subsection I(7) of this section, is
performed;

(5) Any individual or employing unit which
acquired the organization, trade, business, or substantially all the assets
thereof, of another which at the time of such acquisition was an employer
subject to this chapter;

(6) Any individual or employing unit which
acquired its organization, trade, business, or substantially all the assets
thereof, from another employing unit, if the employment record of the acquiring
individual or employing unit subsequent to such acquisition, together with the
employment record of the acquired organization, trade, or business prior to
such acquisition, both within the same calendar year, would be sufficient to
constitute an employing unit as an employer subject to this chapter
under paragraph (1) or (3) of this subsection;

(7) Any employing unit which, having become an
employer under paragraph (1), (3), (5) or (6) of this subsection or under any
other provisions of this chapter, has not, under Section 71-5-361, ceased to be
an employer subject to this chapter;

(8) For the effective period of its election
pursuant to Section 71-5-361(3), any other employing unit which has elected to
become subject to this chapter;

(9) (a)
In determining whether or not an employing unit for which service other
than domestic service is also performed is an employer under paragraph (1) or
(4)(a) of this subsection, the wages earned or the employment of an employee
performing domestic service, shall not be taken into account;

(b) In determining whether or not an employing
unit for which service other than agricultural labor is also performed is an
employer under paragraph (1) or (4)(b) of this subsection, the wages earned or
the employment of an employee performing services in agricultural labor, shall
not be taken into account. If an
employing unit is determined an employer of agricultural labor, such employing
unit shall be determined an employer for purposes of paragraph (1) of this
subsection;

(10) All entities utilizing the services of any
employee leasing firm shall be considered the employer of the individuals
leased from the employee leasing firm.
Temporary help firms shall be considered the employer of the individuals
they provide to perform services for other individuals or organizations.

J. "Employment" means and includes:

(1) Any service performed, which was employment
as defined in this section and, subject to the other provisions of this
subsection, including service in interstate commerce, performed for wages or
under any contract of hire, written or oral, express or implied.

(b) As a traveling or city salesman, other than
as an agent-driver or commission-driver, engaged upon a full-time basis in the
solicitation on behalf of, and the transmission to, a principal (except for sideline
sales activities on behalf of some other person) of orders from wholesalers,
retailers, contractors, or operator of hotels, restaurants, or other similar
establishments for merchandise for resale or supplies for use in their business
operations.

However,
for purposes of this subsection, the term "employment" shall include
services described in subsection I(2)(a) and (b) of this section, only
if:

(i) The contract of service contemplates that
substantially all of the services are to be performed personally by such
individual;

(ii) The individual does not have a substantial
investment in facilities used in connection with the performance of the
services (other than in facilities for transportation); and

(iii) The services are not in the nature of a
single transaction that is not part of a continuing relationship with the
person for whom the services are performed.

(3) Service performed in the employ of this
state or any of its instrumentalities or any political subdivision thereof or
any of its instrumentalities or any instrumentality of more than one (1) of the
foregoing or any instrumentality of any of the foregoing and one or more other
states or political subdivisions or any Indian tribe as defined in Section
3306(u) of the Federal Unemployment Tax Act (FUTA), which includes any
subdivision, subsidiary or business enterprise wholly owned by such Indian
tribe; however, such service is excluded from "employment" as defined
in the Federal Unemployment Tax Act by Section 3306(c)(7) of that act and is
not excluded from "employment" under subsection I(5) of this section.

(4) (a)
Services performed in the employ of a religious, charitable,
educational, or other organization, but only if the service is excluded from
"employment" as defined in the Federal Unemployment Tax Act, 26 USCS
Section 3306(c)(8), and

(b) The organization had four (4) or more
individuals in employment for some portion of a day in each of twenty (20)
different weeks, whether or not such weeks were consecutive, within the current
or preceding calendar year, regardless of whether they were employed at the
same moment of time.

(5) For the purposes of subsection I(3)
and (4) of this section, the term "employment" does not apply to
service performed:

(a) In the employ of:

(i) A church or convention or association of
churches; or

(ii) An organization which is operated primarily
for religious purposes and which is operated, supervised, controlled, or
principally supported by a church or convention or association of churches; or

(b) By a duly ordained, commissioned, or
licensed minister of a church in the exercise of his ministry, or by a member
of a religious order in the exercise of duties required by such order; or

(c) In the employ of a governmental entity
referred to in subsection I(3), if such service is performed by an individual
in the exercise of duties:

(i) As an elected official;

(ii) As a member of a legislative body, or a
member of the judiciary, of a state or political subdivision or a member of an
Indian tribal council;

(iii) As a member of the State National Guard or
Air National Guard;

(iv) As an employee serving on a temporary basis
in case of fire, storm, snow, earthquake, flood or similar emergency;

(v) In a position which, under or pursuant to
the laws of this state or laws of an Indian tribe, is designated as:

1. A
major nontenured policy-making or advisory position, or

2. A
policy-making or advisory position the performance of the duties of which
ordinarily does not require more than eight (8) hours per week; or

(d) In a facility conducted for the purpose of
carrying out a program of rehabilitation for individuals whose earning capacity
is impaired by age or physical or mental deficiency or injury, or providing
remunerative work for individuals who because of their impaired physical or
mental capacity cannot be readily absorbed in the competitive labor market, by
an individual receiving such rehabilitation or remunerative work; or

(e) By an inmate of a custodial or penal
institution; or

(f) As part of an unemployment work-relief or
work-training program assisted or financed in whole or in part by any federal
agency or agency of a state or political subdivision thereof or of an Indian tribe,
by an individual receiving such work relief or work training, unless coverage
of such service is required by federal law or regulation.

(6) Service performed by an individual in
agricultural labor as defined in paragraph (15)(a) of this subsection when:

(a) Such service is performed for a person who:

(i) During any calendar quarter in either the
current or the preceding calendar year paid remuneration in cash of Twenty
Thousand Dollars ($20,000.00) or more to individuals employed in agricultural
labor, or

(ii) For some portion of a day in each of twenty
(20) different calendar weeks, whether or not such weeks were consecutive, in
either the current or the preceding calendar year, employed in agricultural
labor ten (10) or more individuals, regardless of whether they were employed at
the same moment of time.

(b) For the purposes of subsection I(6) any
individual who is a member of a crew furnished by a crew leader to perform
service in agricultural labor for any other person shall be treated as an
employee of such crew leader:

(i) If such crew leader holds a valid
certificate of registration under the Farm Labor Contractor Registration Act of
1963; or substantially all the members of such crew operate or maintain
tractors, mechanized harvesting or crop dusting equipment, or any other
mechanized equipment, which is provided by such crew leader; and

(ii) If such individual is not an employee of
such other person within the meaning of subsection I(1).

(c) For the purpose of subsection I(6), in the
case of any individual who is furnished by a crew leader to perform service in
agricultural labor for any other person and who is not treated as an employee
of such crew leader under paragraph (6)(b) of this subsection:

(i) Such other person and not the crew leader
shall be treated as the employer of such individual; and

(ii) Such other person shall be treated as having
paid cash remuneration to such individual in an amount equal to the amount of
cash remuneration paid to such individual by the crew leader (either on his own
behalf or on behalf of such other person) for the service in agricultural labor
performed for such other person.

(d) For the purposes of subsection I(6) the term
"crew leader" means an individual who:

(i) Furnishes individuals to perform service in
agricultural labor for any other person;

(ii) Pays (either on his own behalf or on behalf
of such other person) the individuals so furnished by him for the service in
agricultural labor performed by them; and

(iii) Has not entered into a written agreement
with such other person under which such individual is designated as an employee
of such other person.

(7) The term "employment" shall
include domestic service in a private home, local college club or local chapter
of a college fraternity or sorority performed for an employing unit which paid
cash remuneration of One Thousand Dollars ($1,000.00) or more in any calendar
quarter in the current or the preceding calendar year to individuals employed
in such domestic service. For the
purpose of this subsection, the term "employment" does not apply to
service performed as a "sitter" at a hospital in the employ of an
individual.

(8) An individual's entire service, performed
within or both within and without this state, if:

(a) The service is localized in this state; or

(b) The service is not localized in any state
but some of the service is performed in this state; and

(i) The base of operations or, if there is no
base of operations, the place from which such service is directed or controlled
is in this state; or

(ii) The base of operations or place from which
such service is directed or controlled is not in any state in which some part
of the service is performed, but the individual's residence is in this state.

(9) Services not covered under paragraph (8) of
this subsection and performed entirely without this state, with respect to no
part of which contributions are required and paid under an unemployment
compensation law of any other state or of the federal government, shall be
deemed to be employment subject to this chapter if the individual performing
such services is a resident of this state and the department approves the
election of the employing unit for whom such services are performed that the
entire service of such individual shall be deemed to be employment subject to
this chapter.

(10) Service shall be deemed to be localized
within a state if:

(a) The service is performed entirely within
such state; or

(b) The service is performed both within and
without such state, but the service performed without such state is incidental
to the individual's service within the state; for example, is temporary or
transitory in nature or consists of isolated transactions.

(11) The services of an individual who is a
citizen of the United States, performed outside the United States (except in
Canada), in the employ of an American employer (other than service which is
deemed "employment" under the provisions of paragraph (8), (9) or
(10) of this subsection or the parallel provisions of another state's law), if:

(a) The employer's principal place of business
in the United States is located in this state; or

(b) The employer has no place of business in the
United States; but

(i) The employer is an individual who is a
resident of this state; or

(ii) The employer is a corporation which is
organized under the laws of this state; or

(iii) The employer is a partnership or a trust and
the number of the partners or trustees who are residents of this state is
greater than the number who are residents of any one (1) other state; or

(c) None of the criteria of subparagraphs (a)
and (b) of this paragraph are met but the employer has elected coverage in this
state or, the employer having failed to elect coverage in any state, the
individual has filed a claim for benefits, based on such service, under the law
of this state; or

(d) An "American employer," for
purposes of this paragraph, means a person who is:

(i)
An individual who is a resident of the United States; or

(ii) A partnership if two-thirds (2/3) or more of
the partners are residents of the United States; or

(iii) A trust, if all of the trustees are
residents of the United States; or

(iv) A corporation organized under the laws of
the United States or of any state.

(12) All services performed by an officer or
member of the crew of an American vessel on or in connection with such vessel,
if the operating office from which the operations of such vessel operating on
navigable waters within, or within and without, the United States are
ordinarily and regularly supervised, managed, directed and controlled,
is within this state; notwithstanding the provisions of subsection I(8).

(13) Service with respect to which a tax is
required to be paid under any federal law imposing a tax against which credit
may be taken for contributions required to be paid into a state unemployment
fund, or which as a condition for full tax credit against the tax imposed by
the Federal Unemployment Tax Act, 26 USCS Section 3301 et seq., is required to
be covered under this chapter, notwithstanding any other provisions of this
subsection.

(14) Services performed by an individual for
wages shall be deemed to be employment subject to this chapter unless and until
it is shown to the satisfaction of the department that such individual has been
and will continue to be free from control and direction over the performance of
such services both under his contract of service and in fact; and the
relationship of employer and employee shall be determined in accordance with
the principles of the common law governing the relation of master and servant.

(15) The term "employment" shall not
include:

(a) Agricultural labor, except as provided in
subsection I(6) of this section. The
term "agricultural labor" includes all services performed:

(i) On a farm or in a forest in the employ of
any employing unit in connection with cultivating the soil, in connection with
cutting, planting, deadening, marking or otherwise improving timber, or in
connection with raising or harvesting any agricultural or horticultural
commodity, including the raising, shearing, feeding, caring for, training, and
management of livestock, bees, poultry, fur-bearing animals and wildlife;

(ii) In the employ of the owner or tenant or
other operator of a farm, in connection with the operation, management,
conservation, improvement or maintenance of such farm and its tools and
equipment, or in salvaging timber or clearing land of brush and other debris
left by a hurricane, if the major part of such service is performed on a farm;

(iii) In connection with the production or
harvesting of naval stores products or any commodity defined in the Federal
Agricultural Marketing Act, 12 USCS Section 1141j(g), or in connection with the
raising or harvesting of mushrooms, or in connection with the ginning of
cotton, or in connection with the operation or maintenance of ditches, canals,
reservoirs, or waterways not owned or operated for profit, used exclusively for
supplying and storing water for farming purposes;

(iv) (A)
In the employ of the operator of a farm in handling, planting, drying,
packing, packaging, processing, freezing, grading, storing or delivering to
storage or to market or to a carrier for transportation to market, in its
unmanufactured state, any agricultural or horticultural commodity; but only if
such operator produced more than one-half (1/2) of the commodity with respect
to which such service is performed;

(B) In the employ of a group of operators of
farms (or a cooperative organization of which such operators are members) in
the performance of service described in subitem (A), but only if such
operators produced more than one-half (1/2) of the commodity with respect to
which such service is performed;

(C) The provisions of subitems (A) and
(B) shall not be deemed to be applicable with respect to service performed in
connection with commercial canning or commercial freezing or in connection with
any agricultural or horticultural commodity after its delivery to a terminal
market for distribution for consumption;

(v) On a farm operated for profit if such
service is not in the course of the employer's trade or business;

(vi) As used in paragraph (15)(a) of this subsection, the term
"farm" includes stock, dairy, poultry, fruit, fur-bearing animals,
and truck farms, plantations, ranches, nurseries, ranges, greenhouses, or other
similar structures used primarily for the raising of agricultural or
horticultural commodities, and orchards.

(b) Domestic service in a private home, local
college club, or local chapter of a college fraternity or sorority, except as
provided in subsection I(7) of this section, or service performed as a
"sitter" at a hospital in the employ of an individual.

(c) Casual labor not in the usual course of the
employing unit's trade or business.

(d) Service performed by an individual in the
employ of his son, daughter, or spouse, and service performed by a child under
the age of twenty-one (21) in the employ of his father or mother.

(e) Service performed in the employ of the
United States government or of an instrumentality wholly owned by the United
States; except that if the Congress of the United States shall permit states to
require any instrumentalities of the United States to make payments into an
unemployment fund under a state unemployment compensation act, then to the
extent permitted by Congress and from and after the date as of which such
permission becomes effective, all of the provisions of this chapter shall be
applicable to such instrumentalities and to services performed by employees for
such instrumentalities in the same manner, to the same extent, and on the same
terms as to all other employers and employing units. If this state should not be certified under the Federal
Unemployment Tax Act, 26 USCS Section 3304(c), for any year, then the payment
required by such instrumentality with respect to such year shall be deemed to have
been erroneously collected and shall be refunded by the department from the
fund in accordance with the provisions of Section 71-5-383.

(f) Service performed in the employ of an
"employer" as defined by the Railroad Unemployment Insurance Act, 45 USCS
Section 351(a), or as an "employee representative" as defined by the
Railroad Unemployment Insurance Act, 45 USCS Section 351(f), and service with
respect to which unemployment compensation is payable under an unemployment
compensation system for maritime employees, or under any other unemployment
compensation system established by an act of Congress; however, the department is authorized and directed to
enter into agreements with the proper agencies under such act or acts of
Congress, which agreements shall become effective ten (10) days after
publication thereof in the manner provided in Section 71-5-117 for general
rules, to provide reciprocal treatment to individuals who have, after acquiring
potential rights to benefits under this chapter, acquired rights to
unemployment compensation under such act or acts of Congress or who have, after
acquiring potential rights to unemployment compensation under such act or acts
of Congress, acquired rights to benefits under this chapter.

(g) Service performed in any calendar quarter in
the employ of any organization exempt from income tax under the Internal
Revenue Code, 26 USCS Section 501(a) (other than an organization described in
26 USCS Section 401(a)), or exempt from income tax under 26 USCS Section 521 if
the remuneration for such service is less than Fifty Dollars ($50.00).

(h) Service performed in the employ of a school,
college, or university if such service is performed:

(i) By a student who is enrolled and is
regularly attending classes at such school, college or university, or

(ii) By the spouse of such a student if such
spouse is advised, at the time such spouse commences to perform such service,
that

(A) The employment of such spouse to perform
such service is provided under a program to provide financial assistance to
such student by such school, college, or university, and

(B) Such employment will not be covered by any
program of unemployment insurance.

(i) Service performed by an individual under the
age of twenty-two (22) who is enrolled at a nonprofit or public educational
institution which normally maintains a regular faculty and curriculum and
normally has a regularly organized body of students in attendance at the place
where its educational activities are carried on, as a student in a full-time
program taken for credit at such institution, which combines academic
instruction with work experience, if such service is an integral part of such
program and such institution has so certified to the employer, except that this
subparagraph shall not apply to service performed in a program established for
or on behalf of an employer or group of employers.

(j) Service performed in the employ of a
hospital, if such service is performed by a patient of the hospital, as defined
in subsection L of this section.

(k) Service performed as a student nurse in the
employ of a hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training school
chartered or approved pursuant to state law; and services performed as an
intern in the employ of a hospital by an individual who has completed a four-year
course in a medical school chartered or approved pursuant to state law.

(l) Service performed by an individual as an
insurance agent or as an insurance solicitor, if all such service performed by
such individual is performed for remuneration solely by way of commission.

(m) Service performed by an individual under the
age of eighteen (18) in the delivery or distribution of newspapers or shopping
news, not including delivery or distribution to any point for subsequent
delivery or distribution.

(n) If the services performed during one-half
(1/2) or more of any pay period by an employee for the employing unit employing
him constitute employment, all the services of such employee for such period
shall be deemed to be employment; but if the services performed during more
than one-half (1/2) of any such pay period by an employee for the employing
unit employing him do not constitute employment, then none of the services of
such employee for such period shall be deemed to be employment. As used in this subsection the term
"pay period" means a period (of not more than thirty-one (31)
consecutive days) for which a payment of remuneration is ordinarily made to the
employee by the employing unit employing him.

(o) Service performed by a barber or beautician
whose work station is leased to him or her by the owner of the shop in which he
or she works and who is compensated directly by the patrons he or she serves
and who is free from direction and control by the lessor.

K. "Employment office" means a free
public employment office or branch thereof, operated by this state or
maintained as a part of the state controlled system of public employment
offices.

L. "Public employment service" means
the operation of a program that offers free placement and referral services to
applicants and employers, including job development.

M. "Fund" means the Unemployment
Compensation Fund established by this chapter, to which all contributions
required and from which all benefits provided under this chapter shall be paid.

N. "Hospital" means an institution
which has been licensed, certified, or approved by the State Department of Health
as a hospital.

O. "Institution of higher learning,"
for the purposes of this section, means an educational institution which:

(1) Admits as regular students only individuals
having a certificate of graduation from a high school, or the recognized equivalent
of such a certificate;

(2) Is legally authorized in this state to
provide a program of education beyond high school;

(3) Provides an educational program for which it
awards a bachelor's or higher degree, or provides a program which is acceptable
for full credit toward such a degree, a program of postgraduate or postdoctoral
studies, or a program of training to prepare students for gainful employment in
a recognized occupation;

(4) Is a public or other nonprofit institution;

(5) Notwithstanding any of the foregoing
provisions of this subsection, all colleges and universities in this state are
institutions of higher learning for purposes of this section.

P. (1)
"State" includes, in addition to the states of the United
States of America, the District of Columbia, Commonwealth of Puerto Rico and
the Virgin Islands.

(2) The term "United States" when used
in a geographical sense includes the states, the District of Columbia,
Commonwealth of Puerto Rico and the Virgin Islands.

(3) The provisions of paragraphs (1) and
(2) of subsection P, as including the Virgin Islands, shall become
effective on the day after the day on which the United States Secretary of
Labor approves for the first time under Section 3304(a) of the Internal Revenue
Code of 1954 an unemployment compensation law submitted to the secretary by the
Virgin Islands for such approval.

Q. "Unemployment."

(1) An individual shall be deemed
"unemployed" in any week during which he performs no services and
with respect to which no wages are payable to him, or in any week of less than
full-time work if the wages payable to him with respect to such week are less
than his weekly benefit amount as computed and adjusted in Section 71-5-505. The department shall prescribe regulations
applicable to unemployed individuals, making such distinctions in the procedure
as to total unemployment, part-total unemployment, partial unemployment of
individuals attached to their regular jobs, and other forms of short-time work,
as the department deems necessary.

(2) An individual's week of total unemployment
shall be deemed to commence only after his registration at an employment
office, except as the department may by regulation otherwise prescribe.

R. (1)
"Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all remuneration in any
medium other than cash, except that "wages," for purposes of
determining employer's coverage and payment of contributions for agricultural
and domestic service means cash remuneration only. The reasonable cash value of remuneration in any medium other
than cash shall be estimated and determined in accordance with rules prescribed
by the department; however, that the term "wages" shall not include:

(a) The amount of any payment made to, or on
behalf of, an employee under a plan or system established by an employer which
makes provision for his employees generally or for a class or classes of his
employees (including any amount paid by an employer for insurance or annuities,
or into a fund, to provide for any such payment), on account of:

(i) Retirement, or

(ii) Sickness or accident disability, or

(iii) Medical or hospitalization expenses in
connection with sickness or actual disability, or

(iv)
Death, provided the employee:

(A) Has not the option to receive, instead of
provision for such death benefit, any part of such payment or, if such death
benefit is insured, any part of the premiums (or contributions to premiums)
paid by his employer, and

(B) Has not the right, under the provisions of
the plan or system or policy of insurance providing for such death benefit, to
assign such benefit or to receive a cash consideration in lieu of such benefit,
either upon his withdrawal from the plan or system providing for such benefit
or upon termination of such plan or system or policy of insurance or of his
employment with such employer;

(b) Dismissal payments which the employer is not
legally required to make;

(c) Payment by an employer (without deduction
from the remuneration of an employee) of the tax imposed by the Internal
Revenue Code, 26 USCS Section 3101;

(d) From and after January 1, 1992, the amount
of any payment made to or on behalf of an employee for a "cafeteria" plan,
which meets the following requirements:

(i) Qualifies under Section 125 of the Internal
Revenue Code;

(ii) Covers only employees;

(iii) Covers only noncash benefits;

(iv) Does not include deferred compensation
plans.

(2) [Not enacted].

S. "Week" means calendar week or such
period of seven (7) consecutive days as the department may by regulation
prescribe. The department may by regulation prescribe that a week shall be
deemed to be in, within, or during any benefit year which includes any part of
such week.

T. "Insured work" means
"employment" for "employers."

U. The term "includes" and
"including," when used in a definition contained in this chapter,
shall not be deemed to exclude other things otherwise within the meaning of the
term defined.

V. "Employee leasing arrangement"
means any agreement between an employee leasing firm and a client, whereby
specified client responsibilities such as payment of wages, reporting of wages
for unemployment insurance purposes, payment of unemployment insurance
contributions and other such administrative duties are to be performed by an
employee leasing firm, on an ongoing basis.

W. "Employee leasing firm" means any
entity which provides specified duties for a client company such as payment of
wages, reporting of wages for unemployment insurance purposes, payment of
unemployment insurance contributions and other administrative duties, in
connection with the client's employees, that are directed and controlled by the
client and that are providing ongoing services for the client.

X. (1)
"Temporary help firm" means an entity which hires its own
employees and provides those employees to other individuals or organizations to
perform some service, to support or supplement the existing workforce in
special situations such as employee absences, temporary skill shortages,
seasonal workloads and special assignments and projects, with the expectation
that the worker's position will be terminated upon the completion of the
specified task or function.

(2) "Temporary employee" means an
employee assigned to work for the clients of a temporary help firm.

Y. For the purposes of this chapter, the term
"notice" shall include any official communication, statement or other
correspondence required under the administration of this chapter, and sent by
the department through the United States Postal Service or electronic or
digital transfer, via modem or the Internet.

71-5-19. (1) Whoever makes a false
statement or representation knowing it to be false, or knowingly fails to
disclose a material fact, to obtain or increase any benefit or other payment
under this chapter or under an employment security law of any other state, of
the federal government or of a foreign government, either for himself or for
any other person, shall be punished by a fine of not less than One Hundred
Dollars ($100.00) nor more than Five Hundred Dollars ($500.00), or by
imprisonment for not longer than thirty (30) days, or by both such fine and
imprisonment; and each such false statement or representation or failure to
disclose a material fact shall constitute a separate offense.

(2)
Any employing unit, any officer or agent of an employing unit or any other
person who makes a false statement or representation knowing it to be false, or
who knowingly fails to disclose a material fact, to prevent or reduce the
payment of benefits to any individual entitled thereto, or to avoid becoming or
remaining subject hereto, or to avoid or reduce any contribution or other
payment required from any employing unit under this chapter, or who willfully
fails or refuses to make any such contribution or other payment, or to furnish
any reports required hereunder or to produce or permit the inspection or
copying of records as required hereunder, shall be punished by a fine of not
less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars
($1,000.00), or by imprisonment for not longer than sixty (60) days, or by both
such fine and imprisonment; and each such false statement, or representation,
or failure to disclose a material fact, and each day of such failure or refusal
shall constitute a separate offense. In
lieu of such fine and imprisonment, the employing unit or representative, or
both employing unit and representative, if such representative is an employing
unit in this state and is found to be a party to such violation, shall not be
eligible for a contributions rate of less than five and four-tenths percent
(5.4%) for the tax year in which such violation is discovered by the department
and for the next two (2) succeeding tax years.

(3)
Any person who shall willfully violate any provision of this chapter or
any other rule or regulation thereunder, the violation of which is made
unlawful or the observance of which is required under the terms of this chapter
and for which a penalty is neither prescribed herein nor provided by any other
applicable statute, shall be punished by a fine of not less than One Hundred
Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00), or by
imprisonment for not longer than sixty (60) days, or by both such fine and
imprisonment; and each day such violation continues shall be deemed to be a
separate offense. In lieu of such fine
and imprisonment, the employing unit or representative, or both employing unit
and representative, if such representative is an employing unit in this state
and is found to be a party to such violation, shall not be eligible for a
contributions rate of less than five and four-tenths percent (5.4%) for the tax
year in which the violation is discovered by the department and for the next
two (2) succeeding tax years.

(i) While any conditions for the receipt of
benefits imposed by this chapter were not fulfilled in his case; * * *

(ii) While he was disqualified from receiving
benefits; or

(iii) When such person receives benefits and is later found to be
disqualified or ineligible for any reason, including, but not limited to, a
redetermination or reversal by the department or the courts of a previous
decision to award such person benefits.

(b) Any person receiving an overpayment shall, in the discretion
of the department, * * *
be liable to have such sum deducted from any future benefits payable to him
under this chapter and shall be liable to repay to the department for
the Unemployment Compensation Fund a sum equal to the overpayment amount
so received by him; and such sum shall be collectible in the manner provided in
Sections 71-5-363 through 71-5-383 for the collection of past-due
contributions.

(c) * * * Any such judgment against such person for
collection of such overpayment shall * * *
be in the form of a seven-year renewable lien * * *. Unless action be brought thereon prior to
expiration of the lien, the department must refile the notice of the lien prior
to its expiration at the end of seven (7) years. There shall be no limit upon the number of times the department
may refile notices of liens for collection of overpayments.

(5)
The department, by agreement with another state or the United States, as
provided under Section 303(g) of the Social Security Act, may recover any
overpayment of benefits paid to any individual under the laws of this state or
of another state or under an unemployment benefit program of the United
States. Any overpayments subject to
this subsection may be deducted from any future benefits payable to the
individual under the laws of this state or of another state or under an
unemployment program of the United States.

71-5-119.
The department shall cause to be available for distribution to
the public the text of this chapter, its regulations and general rules, its
reports to the Governor, and any other material it deems relevant and suitable,
and shall furnish the same to any person upon application therefor.

71-5-127.
(1) Any information or
records concerning an individual or employing unit obtained by the department
pursuant to the administration of this chapter or any other federally funded
programs for which the department has responsibility shall be private and
confidential, except as otherwise provided in this article or by
regulation. Information or records may
be released by the department when the release is required by the federal
government in connection with, or as a condition of funding for, a program
being administered by the department.

(2)
Each employing unit shall keep true and accurate work records,
containing such information as the department may prescribe. Such records shall be open to inspection and
be subject to being copied by the department or its authorized representatives
at any reasonable time and as often as may be necessary. The department, Board of Review and any referee
may require from any employing unit any sworn or unsworn reports with respect
to persons employed by it which they or any of them deem necessary for the
effective administration of this chapter.
Information, statements, transcriptions of proceedings,
transcriptions of recordings, electronic recordings, letters, memoranda, and
other documents and reports thus obtained or obtained from any individual
pursuant to the administration of this chapter shall, except to the extent
necessary for the proper administration of this chapter, be held confidential
and shall not be published or be opened to public inspection (other than to
public employees in the performance of their public duties) in any manner
revealing the individual's or employing unit's identity.

(3) * * * Any
claimant or his legal representative at a hearing before an appeal tribunal or
the Board of Review shall be supplied with information from such records to the
extent necessary for the proper presentation of his claim in any proceeding
pursuant to this chapter.

(4)
Any employee or member of the Board of Review or any employee of the
department who violates any provisions of this section shall be fined not less
than Twenty Dollars ($20.00) nor more than Two Hundred Dollars ($200.00), or
imprisoned for not longer than ninety (90) days, or both.

(5)
The department may make the state's records relating to the
administration of this chapter available to the Railroad Retirement Board, and
may furnish the Railroad Retirement Board, at the expense of such board, such
copies thereof as the Railroad Retirement Board deems necessary for its
purposes. The department may afford
reasonable cooperation with every agency of the United States charged with the
administration of any unemployment insurance law.

71-5-135.
If any employing unit fails to make any report required by this chapter,
the department or its authorized agents shall give * * * notice * * *
to such employing unit to make and file such report within fifteen (15) days
from the date of such notice. If such
employing unit, by its proper members, officers or agents, shall fail or refuse
to make and file such reports within such time, then and in that event such
report shall be made by the department or its authorized agents from the best
information available, and the amount of contributions due shall be computed
thereon; and such report shall be prima facie correct for the purposes of this
chapter.

71-5-355.
(1) As used in this section, the
following words and phrases shall have the following meanings, unless the
context clearly requires otherwise:

(a)
"Tax year" means any period beginning on January 1 and ending
on December 31 of a year.

(b)
"Computation date" means June 30 of any calendar year
immediately preceding the tax year during which the particular contribution
rates are effective.

(c)
"Effective date" means January 1 of the tax year.

(d)
Except as hereinafter provided, "payroll" means the total of
all wages paid for employment by an employer as defined in Section 71-5-11,
subsection H, plus the total of all remuneration paid by such employer excluded
from the definition of wages by Section 71-5-351. For the computation of modified rates, "payroll" means
the total of all wages paid for employment by an employer as defined in Section
71-5-11, subsection H.

(e)
For the computation of modified rates, "eligible employer"
means an employer whose experience-rating record has been chargeable with
benefits throughout the thirty-six (36) consecutive calendar-month period
ending on the computation date, except that any employer who has not been
subject to the Mississippi Employment Security Law for a period of time
sufficient to meet the thirty-six (36) consecutive calendar-month requirement
shall be an eligible employer if his experience-rating record has been
chargeable throughout not less than the twelve (12) consecutive calendar-month
period ending on the computation date.
No employer shall be considered eligible for a contribution rate less
than five and four-tenths percent (5.4%) with respect to any tax year, who has
failed to file any two (2) quarterly reports within the qualifying period by
September 30 following the computation date.
No employer or employing unit shall be eligible for a contribution rate
of less than five and four-tenths percent (5.4%) for the tax year in which the
employing unit is found by the department to be in violation of Section 71-5-19(2)
or (3) and for the next two (2) succeeding tax years. No representative of such employing unit who was a party to a
violation as described in Section 71-5-19(2) or (3), if such representative was
or is an employing unit in this state, shall be eligible for a contribution
rate of less than five and four-tenths percent (5.4%) for the tax year in which
such violation was detected by the department and for the next two (2)
succeeding tax years.

(f)
With respect to any tax year, "reserve ratio" means the ratio
which the total amount available for the payment of benefits in the
Unemployment Compensation Fund, excluding any amount which has been credited to
the account of this state under Section 903 of the Social Security Act, as
amended, and which has been appropriated for the expenses of administration
pursuant to Section 71-5-457 whether or not withdrawn from such account, on September
1 of each calendar year bears to the aggregate of the taxable payrolls of all
employers for the twelve (12) calendar months ending on June 30 next preceding.

(g)
"Modified rates" means the rates of employer contributions
determined under the provisions of this chapter and the rates of newly subject
employers, as provided in Section 71-5-353.

(h)
For the computation of modified rates, "qualifying period"
means a period of not less than the thirty-six (36) consecutive calendar months
ending on the computation date throughout which an employer's experience-rating
record has been chargeable with benefits; except that with respect to any
eligible employer who has not been subject to this article for a period of time
sufficient to meet the thirty-six (36) consecutive calendar-month requirement,
"qualifying period" means the period ending on the computation date
throughout which his experience-rating record has been chargeable with
benefits, but in no event less than the twelve (12) consecutive calendar-month
period ending on the computation date throughout which his experience-rating
record has been so chargeable.

(i)
The "exposure criterion" (EC) is defined as the cash balance
of the Unemployment Compensation Fund which is available for the payment of
benefits as of September 1 of each calendar year, divided by the total
wages, exclusive of wages paid by all state agencies, all political
subdivisions, reimbursable nonprofit corporations, and tax exempt public
service employment, for the twelve-month period ending June 30 immediately
preceding such date. The EC shall be
computed to four (4) decimal places.

(j)
The "cost rate criterion" (CRC) is defined as follows: Beginning with January 1974, the benefits
paid for the twelve-month period ending December 1974 are summed and divided by
the total wages for the twelve-month period ending on June 30, 1975. Similar ratios are computed by subtracting
the earliest month's benefit payments and adding the benefits of the next month
in the sequence and dividing each sum of twelve (12) months' benefits by the
total wages for the twelve-month period ending on the June 30 which is nearest
to the final month of the period used to compute the numerator. If December is the final month of the period
used to compute the numerator, then the twelve-month period ending the
following June 30 will be used for the denominator. The highest value of these ratios beginning with the ratio for
benefits paid in calendar year 1974 is the cost rate criterion. The cost rate
criterion shall be computed to four (4) decimal places. Benefits and total wages used in the
computation of the cost rate criterion shall exclude all benefits and total
wages applicable to state agencies, political subdivisions, reimbursable
nonprofit corporations, and tax exempt PSE employment. For
rate years 2005 and 2006, the CRC shall be adjusted downward by an amount necessary
to satisfy one-half (1/2) the reductions required to maintain a general
experience rate of nine-tenths of one percent (.9%). For rate year 2007 and subsequent years, the CRC shall be
adjusted downward by an amount necessary to satisfy one-half (1/2) the
reductions required to maintain a general experience rate of seven-tenths of
one percent (.7%) until such time as the CRC equals the average for the highest
value of the cost rate criterion computations during each of the economic
cycles (economic cycles shall be those defined by the National Bureau of
Economic Research) since the calendar year 1974, except as provided in
subsection (3) of Section 71-5-353.
When the remaining reduction is insufficient to cause the reductions as
specified in this paragraph, additional reductions specified in subsection
(1)(k) of this section may be made to the size of fund index to achieve the
general experience rate specified in this paragraph, except as provided in
Section 71-3-353. The CRC shall not be
raised except as provided through annual computations and additions of future
economic cycles.

(k)
"Size of fund index" (SOFI) is defined as the ratio of the EC
to the CRC. For the rate years 2005 and 2006, the SOFI shall be adjusted
downward by an amount necessary to satisfy one-half (1/2) the reductions
required to maintain a general experience rate of nine-tenths of one percent
(.9%). For rate year 2007 and
subsequent years, the SOFI shall be adjusted downward by an amount necessary to
satisfy one-half (1/2) the reductions required to maintain a minimum general
experience rate of seven-tenths of one percent (.7%) until such time as the
SOFI is reduced from a target size of 1.5 to 1.0, except as provided in
subsection (3) of Section 71-5-353. The
SOFI shall not be raised in any event.
In the event Section 71-5-353 is suspended, the SOFI shall remain at the
current level until the suspension is lifted.

(l) No employer's contribution
rate shall exceed five and four-tenths percent (5.4%), nor be less than four-tenths
of one percent (.4%). However, from and after January 1,
2005, and continuing unless Section 71-5-353(3) shall be suspended, the
reduction shall be accomplished as described in Section 71-5-355(1)(j) and (k),
no employer's unemployment contribution rate shall be less than one-tenth of
one percent (.1%).

(2)
Modified rates:

(a)
For any tax year, when the reserve ratio on the preceding November 1, in
the case of any tax year, equals or exceeds four percent (4%), the modified
rates, as hereinafter prescribed, shall be in effect.

(b)
Modified rates shall be determined for the tax year for each eligible
employer on the basis of his experience-rating record in the following manner:

(i) The department shall maintain an experience-rating record for
each employer. Nothing in this chapter
shall be construed to grant any employer or individuals performing services for
him any prior claim or rights to the amounts paid by the employer into the
fund.

(ii) Benefits paid to an eligible individual shall be charged against
the experience-rating record of his base period employers in the proportion to
which the wages paid by each base period employer bears to the total wages paid
to the individual by all the base period employers, provided that benefits shall
not be charged to an employer's experience-rating record if the department
finds that the individual:

1. Voluntarily left the employ of such employer without good cause
attributable to the employer;

2. Was discharged by such employer for misconduct connected with his
work;

3. Refused an offer of suitable work by such employer without good
cause, and the department further finds that such benefits are based on wages
for employment for such employer prior to such voluntary leaving, discharge or
refusal of suitable work, as the case may be;

4. Had base period wages which included wages for previously
uncovered services as defined in Section 71-5-511(e) to the extent that the
Unemployment Compensation Fund is reimbursed for such benefits pursuant to
Section 121 of Public Law 94-566;

5. Extended benefits paid under the provisions of Section 71-5-541
which are not reimbursable from federal funds shall be charged to the
experience-rating record of base period employers;

6. Is still working for such employer on a regular part-time basis
under the same employment conditions as hired.
Provided, however, that benefits shall be charged against an employer if
an eligible individual is paid benefits who is still working for such employer on
a part-time "as-needed" basis;

7. Was hired to replace a United States serviceman or servicewoman
called into active duty and was laid off upon the return to work by that
serviceman or servicewoman, unless such employer is a state agency or other political
subdivision or instrumentality of the state;

8. Was paid benefits during any week while in training with the
approval of the department, under the provisions of Section 71-5-513B, or for
any week while in training approved under Section 236(a)(1) of the Trade Act of
1974, under the provisions of Section
71-5-513C; or

9. Is not required to serve the one-week waiting period as described
in Section 71-5-505(2). In that event,
only the benefits paid in lieu of the waiting period week may be noncharged.

(iii) The department shall compute a benefit ratio for each eligible
employer, which shall be the quotient obtained by dividing the total benefits
charged to his experience-rating record during the period his experience-rating
record has been chargeable, but not less than the twelve (12) consecutive
calendar-month period nor more than the thirty-six (36) consecutive calendar-month
period ending on the computation date, by his total taxable payroll for the
same period on which all contributions due have been paid on or before the
September 30 immediately following the computation date. Such benefit ratio shall be computed to the
tenth of a percent (.1%), rounding any remainder to the next higher tenth.

The
following table shall be applied to reduce contribution rates until Section 71-5-353(3)
and (4) is suspended:

Benefit Ratio Individual Experience Rate:

0.0% - 0.3%

0.1 - 0.2

0.2 - 0.10

0.3
0.0

0.4
0.1

0.5
0.2

0.6
0.3

0.7
0.4

0.8
0.5

0.9
0.6

1.0
0.7

1.1
0.8

1.2
0.9

1.3
1.0

1.4
1.1

1.5
1.2

1.6
1.3

1.7
1.4

1.8
1.5

1.9
1.6

2.0
1.7

2.1
1.8

2.2
1.9

2.3
2.0

2.4
2.1

2.5
2.2

2.6
2.3

2.7
2.4

2.8
2.5

2.9
2.6

3.0
2.7

3.1
2.8

3.2
2.9

3.3
3.0

3.4 3.1

3.5
3.2

3.6
3.3

3.7
3.4

3.8
3.5

3.9
3.6

4.0
3.7

4.1
3.8

4.2
3.9

4.3
4.0

4.4
4.1

4.5
4.2

4.6
4.3

4.7
4.4

4.8
4.5

4.9
4.6

5.0
4.7

5.1
4.8

5.2
4.9

5.3
5.0

5.4
5.1

5.5
5.2

5.6
5.3

5.7 and above 5.4

(iv) 1. The contribution rate
for each eligible employer shall be the sum of two (2) rates: his individual experience rate in the range
from zero percent (0%) to five and four-tenths percent (5.4%), plus a general
experience rate. In no event shall the
resulting rate be in excess of five and four-tenths percent (5.4%).

2. The employer's individual experience rate shall be equal to his
benefit ratio as computed under subsection (2)(b)(iii) above.

3. The general experience rate shall be determined in the following
manner: The department shall determine
annually, for the thirty-six (36) consecutive calendar-month period ending on
the computation date, the amount of benefits which were not charged to the
record of any employer and of benefits which were ineffectively charged to the
employer's experience-rating record.
For the purposes of subsection (2)(b)(iv)3, the term "ineffectively
charged benefits" shall include:

The total of the amounts of benefits
charged to the experience-rating records of all eligible employers which caused
their benefit ratios to exceed five and four-tenths percent (5.4%), the total
of the amounts of benefits charged to the experience-rating records of all
ineligible employers which would cause their benefit ratios to exceed five and
four-tenths percent (5.4%) if they were eligible employers, and the total of
the amounts of benefits charged or chargeable to the experience-rating record
of any employer who has discontinued his business or whose coverage has been
terminated within such period; provided, that solely for the purposes of
determining the amounts of ineffectively charged benefits as herein defined, a
"benefit ratio" shall be computed for each ineligible employer, which
shall be the quotient obtained by dividing the total benefits charged to his
experience-rating record throughout the period ending on the computation date,
during which his experience-rating record has been chargeable with benefits, by
his total taxable payroll for the same period on which all contributions due
have been paid on or before the September 30 immediately following the
computation date; and provided further, that such benefit ratio shall be
computed to the tenth of one percent (.1%) and any remainder shall be rounded
to the next higher tenth. The ratio of
the sum of these amounts to the taxable wages paid during the same period by
all eligible employers whose benefit ratio did not exceed five and four-tenths
percent (5.4%), computed to the next higher tenth of one percent (.1%), shall
be the general experience rate.

4. The general experience rate shall be adjusted by use of the size
of fund index factor. This factor may
be positive or negative, and shall be determined as follows: From the target SOFI, as defined in
subsection (1)(k) of this section, subtract the simple average of the current
and preceding years' exposure criterions divided by the cost rate criterion, as
defined in subsection (1)(j) of this section.
The result is then multiplied by the product of the CRC, as defined in
subsection (1)(j) of this section, and total wages for the twelve-month period
ending June 30 divided by the taxable wages for the twelve-month period ending
June 30. This is the percentage
positive or negative added to the general experience rate. This percentage is computed to one (1)
decimal place, and rounded to the next higher tenth.

5. Notwithstanding any other provisions of subsection (2)(b)(iv), if
the general experience rate for any tax year as computed and adjusted on the
basis of the size of fund index is a negative percentage, it shall be
disregarded.

6. The department shall include in its annual rate notice to
employers a brief explanation of the elements of the general experience rate,
and shall include in its regular publications an annual analysis of benefits
not charged to the record of any employer, and of the benefit experience of
employers by industry group whose benefit ratio exceeds four percent (4%), and
of any other factors which may affect the size of the general experience rate.

(v) When any employing unit in any manner succeeds to or acquires the
organization, trade, business or substantially all the assets thereof of an
employer, excepting any assets retained by such employer incident to the
liquidation of his obligations, whether or not such acquiring employing unit
was an employer within the meaning of Section 71-5-11, subsection H, prior to
such acquisition, and continues such organization, trade or business, the
experience-rating and payroll records of the predecessor employer shall be
transferred as of the date of acquisition to the successor employer for the
purpose of rate determination.

(vi) When any employing unit succeeds to or acquires a distinct and
severable portion of an organization, trade or business, the experience-rating
and payroll records of such portion, if separately identifiable, shall be
transferred to the successor upon:

1. The mutual consent of the predecessor and the successor;

2. Approval of the department;

3. Continued operation of the transferred portion by the successor
after transfer; and

4. The execution and the filing with the department by the
predecessor employer of a waiver relinquishing all rights to have the
experience-rating and payroll records of the transferred portion used for the
purpose of determining modified rates of contribution for such predecessor.

(vii) If the successor was an employer subject to this chapter prior to
the date of acquisition, it shall continue to pay contributions at the rate
applicable to it from the date the acquisition occurred until the end of the then
current tax year. If the successor was
not an employer prior to the date of acquisition, it shall pay contributions at
the rate applicable to the predecessor or, if more than one (1) predecessor and
the same rate is applicable to both, the rate applicable to the predecessor or
predecessors, from the date the acquisition occurred until the end of the then
current tax year. If the successor was
not an employer prior to the date the acquisition occurred and simultaneously
acquires the businesses of two (2) or more employers to whom different rates of
contributions are applicable, it shall pay contributions from the date of the
acquisition until the end of the current tax year at a rate computed on the
basis of the combined experience-rating and payroll records of the predecessors
as of the computation date for such tax year.
In all cases the rate of contributions applicable to such successor for
each succeeding tax year shall be computed on the basis of the combined
experience-rating and payroll records of the successor and the predecessor or
predecessors.

(viii) The department shall notify each employer quarterly of the
benefits paid and charged to his experience-rating record; and such
notification, in the absence of an application for redetermination filed within
thirty (30) days after the date of * * *
such notice, shall be final, conclusive and binding upon the employer for all
purposes. A redetermination, made after
notice and opportunity for a fair hearing, by a hearing officer designated by
the department who shall consider and decide these and related applications and
protests; and the finding of fact in connection therewith may be introduced
into any subsequent administrative or judicial proceedings involving the
determination of the rate of contributions of any employer for any tax year,
and shall be entitled to the same finality as is provided in this subsection
with respect to the findings of fact in proceedings to redetermine the
contribution rate of an employer.

(ix) The department shall notify each employer of his rate of
contribution as determined for any tax year as soon as reasonably possible
after September 1 of the preceding year. Such determination shall be final, conclusive and binding upon
such employer unless, within thirty (30) days after the date of * * * such notice to
his last known address, the employer files with the department an application
for review and redetermination of his contribution rate, setting forth his
reasons therefor. If the department
grants such review, the employer shall be promptly notified thereof and shall
be afforded an opportunity for a fair hearing by a hearing officer designated
by the department who shall consider and decide these and related applications
and protests; but no employer shall be allowed, in any proceeding involving his
rate of contributions or contribution liability, to contest the chargeability
to his account of any benefits paid in accordance with a determination,
redetermination or decision pursuant to Sections 71-5-515 through 71-5-533
except upon the ground that the services on the basis of which such benefits
were found to be chargeable did not constitute services performed in employment
for him, and then only in the event that he was not a party to such
determination, redetermination, decision or to any other proceedings provided
in this chapter in which the character of such services was determined. The employer shall be promptly notified of
the denial of this application or of the redetermination, both of which shall
become final unless, within ten (10) days after the date of * * * notice thereof, there shall be an appeal to
the department itself. Any such appeal
shall be on the record before said designated hearing officer, and the decision
of said department shall become final unless, within thirty (30) days after the
date of * * * notice
thereof to the employer's last known address, there shall be an appeal to the
Circuit Court of the First Judicial District of Hinds County, Mississippi, in
accordance with the provisions of law with respect to review of civil causes by
certiorari.

(3) Notwithstanding any other provision of law,
the following shall apply regarding assignment of rates and transfers of
experience:

(a) (i)
If an employer transfers its trade or business, or a portion thereof, to
another employer and, at the time of the transfer, there is substantially
common ownership, management or control of the two (2) employers, then the
unemployment experience attributable to the transferred trade or business shall
be transferred to the employer to whom such business is so transferred. The rates of both employers shall be
recalculated and made effective on January 1 of the year following the year the
transfer occurred.

(ii) If, following a transfer of experience under
subparagraph (i) of this paragraph (a), the department determines that a
substantial purpose of the transfer of trade or business was to obtain a
reduced liability of contributions, then the experience-rating accounts of the
employers involved shall be combined into a single account and a single rate
assigned to such account.

(b) Whenever a person who is not an employer or
an employing unit under this chapter at the time it acquires the trade or
business of an employer, the unemployment experience of the acquired business
shall not be transferred to such person if the department finds that such
person acquired the business solely or primarily for the purpose of obtaining a
lower rate of contributions. Instead,
such person shall be assigned the new employer rate under Section 71-5-353. In determining whether the business was
acquired solely or primarily for the purpose of obtaining a lower rate of
contributions, the department shall use objective factors which may include the
cost of acquiring the business, whether the person continued the business
enterprise of the acquired business, how long such business enterprise was
continued, or whether a substantial number of new employees were hired for
performance of duties unrelated to the business activity conducted prior to
acquisition.

(c) (i)
If a person knowingly violates or attempts to violate paragraph (a) or
(b) of this subsection or any other provision of this chapter related to
determining the assignment of a contribution rate, or if a person knowingly
advises another person in a way that results in a violation of such provision,
the person shall be subject to the following penalties:

1. If the person is an employer, then such
employer shall be assigned the highest rate assignable under this chapter for
the rate year during which such violation or attempted violation occurred and
the three (3) rate years immediately following this rate year. However, if the person's business is already
at such highest rate for any year, or if the amount of increase in the person's
rate would be less than two percent (2%) for such year, then a penalty rate of
contributions of two percent (2%) of taxable wages shall be imposed for such
year. The penalty rate will apply to
the successor business as well as the related entity from which the employees
were transferred in an effort to obtain a lower rate of contributions.

2. If the person is not an employer, such
person shall be subject to a civil money penalty of not more than Five Thousand
Dollars ($5,000.00). Each such
transaction for which advice was given and each occurrence or reoccurrence
after notification being given by the department shall be a separate offense
and punishable by a separate penalty.
Any such fine shall be deposited in the penalty and interest account
established under Section 71-5-114.

(ii) For purposes of this paragraph (c), the term
"knowingly" means having actual knowledge of or acting with
deliberate ignorance or reckless disregard for the prohibition involved.

(iii) For purposes of this paragraph (c), the term
"violates or attempts to violate" includes, but is not limited to,
intent to evade, misrepresentation or willful nondisclosure.

(iv) In addition to the penalty imposed by
subparagraph (i) of this paragraph (c), any violation of this subsection may be
punishable by a fine of not more than Ten Thousand Dollars ($10,000.00) or by
imprisonment for not more than five (5) years, or by both such fine and
imprisonment. This subsection shall
prohibit prosecution under any other criminal statute of this state.

(d) The department shall establish procedures to
identify the transfer or acquisition of a business for purposes of this
subsection.

(e) For purposes of this subsection:

(i) "Person" has the meaning given such
term by Section 7701(a)(1) of the Internal Revenue Code of 1986; and

(ii) "Employing unit" has the meaning
as set forth in Section 71-5-11.

(f) This subsection shall be interpreted and
applied in such a manner as to meet the minimum requirements contained in any
guidance or regulations issued by the United States Department of Labor.

71-5-357. Benefits paid to employees of nonprofit
organizations shall be financed in accordance with the provisions of this
section. For the purpose of this
section, a nonprofit organization is an organization (or group of
organizations) described in Section 501(c)(3) of the Internal Revenue Code of
1954 which is exempt from income tax under Section 501(a) of such code (26 USCS
Section 501).

(a) Any nonprofit organization which, under
Section 71-5-11, subsection I(3), is or becomes subject to this chapter shall
pay contributions under the provisions of Sections 71-5-351 through 71-5-355
unless it elects, in accordance with this paragraph, to pay to the department
for the unemployment fund an amount equal to the amount of regular benefits and
one-half (1/2) of the extended benefits paid, that is attributable to service
in the employ of such nonprofit organization, to individuals for weeks of
unemployment which begin during the effective period of such election.

(i) Any nonprofit organization which becomes
subject to this chapter may elect to become liable for payments in lieu of contributions
for a period of not less than twelve (12) months, beginning with the date on
which such subjectivity begins, by filing a written notice of its election with
the department not later than thirty (30) days immediately following the date
of the determination of such subjectivity.

(ii) Any nonprofit organization which makes an
election in accordance with subparagraph (i) of this paragraph will continue to
be liable for payments in lieu of contributions unless it files with the
department a written termination notice not later than thirty (30) days prior
to the beginning of the tax year for which such termination shall first be
effective.

(iii) Any nonprofit organization which has been
paying contributions under this chapter may change to a reimbursable basis by
filing with the department, not later than thirty (30) days prior to the
beginning of any tax year, a written notice of election to become liable for
payments in lieu of contributions. Such
election shall not be terminable by the organization for that and the next tax
year.

(iv) The department may for good cause extend the
period within which a notice of election or a notice of termination must be
filed, and may permit an election to be retroactive.

(v) The department, in accordance with such
regulations as it may prescribe, shall notify each nonprofit organization of
any determination which it may make of its status as an employer, of the
effective date of any election which it makes and of any termination of such
election. Such determinations shall be
subject to reconsideration, appeal and review in accordance with the provisions
of Sections 71-5-351 through 71-5-355.

(b) Payments in lieu of contributions shall be
made in accordance with the provisions of subparagraph (i) of this paragraph.

(i) At the end of each calendar quarter, or at
the end of any other period as determined by the department, the department
shall bill each nonprofit organization (or group of such organizations) which
has elected to make payments in lieu of contributions, for an amount equal to
the full amount of regular benefits plus one-half (1/2) of the amount of
extended benefits paid during such quarter or other prescribed period that is
attributable to service in the employ of such organization.

(ii)
Payment of any bill rendered under subparagraph (i) of this paragraph
shall be made not later than forty-five (45) days after such bill was delivered
to the * * *
nonprofit organization * * *,
unless there has been an application for review and redetermination in
accordance with subparagraph (v) of this paragraph.

1. All of the enforcement procedures for the
collection of delinquent contributions contained in Sections 71-5-363 through
71-5-383 shall be applicable in all respects for the collection of delinquent
payments due by nonprofit organizations who have elected to become liable for
payments in lieu of contributions.

2. If any nonprofit organization is delinquent
in making payments in lieu of contributions, the department may terminate such
organization's election to make payments in lieu of contributions as of the
beginning of the next tax year, and such termination shall be effective for the
balance of such tax year.

(iii) Payments made by any nonprofit organization
under the provisions of this paragraph shall not be deducted or deductible, in
whole or in part, from the remuneration of individuals in the employ of the
organization.

(iv) Payments due by employers who elect to
reimburse the fund in lieu of contributions as provided in this paragraph may
not be noncharged under any condition.
The reimbursement must be on a dollar-for-dollar basis (One Dollar
($1.00) reimbursement for each dollar paid in benefits) in every case, so that
the trust fund shall be reimbursed in full, such reimbursement to include, but
not be limited to, benefits or payments erroneously or incorrectly paid, or
paid as a result of a determination of eligibility which is subsequently
reversed, or paid as a result of claimant fraud. However, political subdivisions who are reimbursing employers may
elect to pay to the fund an amount equal to five-tenths percent (.5%) of the
taxable wages paid during the calendar year with respect to employment, and
those employers who so elect shall be relieved of liability for reimbursement
of benefits paid under the same conditions that benefits are not charged to the
experience-rating record of a contributing employer as provided in Section 71-5-355(2)(b)(ii)
other than Clause 5 thereof. Benefits
paid in such circumstances for which reimbursing employers are relieved of
liability for reimbursement shall not be considered attributable to service in
the employment of such reimbursing employer.

(v) The amount due specified in any bill from
the department shall be conclusive on the organization unless, not later than
fifteen (15) days after the bill was * * *
delivered to it, the organization files an application for redetermination by
the department, setting forth the grounds for such application or appeal. The department shall promptly review and
reconsider the amount due specified in the bill and shall thereafter issue a
redetermination in any case in which such application for redetermination has
been filed. Any such redetermination
shall be conclusive on the organization unless, not later than fifteen (15)
days after the redetermination was * * *
delivered to it, the organization files an appeal to the Circuit Court of the
First Judicial District of Hinds County, Mississippi, in accordance with the
provisions of law with respect to review of civil causes by certiorari.

(vi) Past due payments of amounts in lieu of
contributions shall be subject to the same interest and penalties that,
pursuant to Section 71-5-363, apply to past due contributions.

(c) Each employer that is liable for payments in
lieu of contributions shall pay to the department for the fund the amount of
regular benefits plus the amount of one-half (1/2) of extended benefits paid
are attributable to service in the employ of such employer. If benefits paid to an individual are based
on wages paid by more than one (1) employer and one or more of such employers
are liable for payments in lieu of contributions, the amount payable to the
fund by each employer that is liable for such payments shall be determined in
accordance with the provisions of subparagraph (i) or subparagraph (ii) of this
paragraph.

(i) If benefits paid to an individual are based
on wages paid by one or more employers that are liable for payment in lieu of
contributions and on wages paid by one or more employers who are liable for
contributions, the amount of benefits payable by each employer that is liable
for payments in lieu of contributions shall be an amount which bears the same
ratio to the total benefits paid to the individual as the total base-period
wages paid to the individual by such employer bear to the total base-period
wages paid to the individual by all of his base-period employers.

(ii) If benefits paid to an individual are based
on wages paid by two (2) or more employers that are liable for payments in lieu
of contributions, the amount of benefits payable by each such employer shall be
an amount which bears the same ratio to the total benefits paid to the
individual as the total base-period wages paid to the individual by such
employer bear to the total base-period wages paid to the individual by all of
his base-period employers.

(d) In the discretion of the department, any
nonprofit organization that elects to become liable for payments in lieu of
contributions shall be required * * *
to execute and file with the department a surety bond approved by the
department, or it may elect instead to deposit with the department money or
securities. The amount of such bond or
deposit shall be determined in accordance with the provisions of this
paragraph.

(i) The amount of the bond or deposit required
by paragraph (d) shall be equal to two and seven-tenths percent (2.7%) of the
organization's taxable wages paid for employment as defined in Section 71-5-11,
subsection J(4), for the four (4) calendar quarters immediately preceding the
effective date of the election, the renewal date in the case of a bond, or the
biennial anniversary of the effective date of election in the case of a deposit
of money or securities, whichever date shall be most recent and
applicable. If the nonprofit
organization did not pay wages in each of such four (4) calendar quarters, the
amount of the bond or deposit shall be as determined by the department.

(ii) Any bond deposited under paragraph (d) shall
be in force for a period of not less than two (2) tax years and shall be
renewed with the approval of the department at such times as the department may
prescribe, but not less frequently than at intervals of two (2) years as long
as the organization continues to be liable for payments in lieu of
contributions. The department shall
require adjustments to be made in a previously filed bond as it deems
appropriate. If the bond is to be
increased, the adjusted bond shall be filed by the organization within thirty
(30) days of the date notice of the required adjustment was * * * delivered to it. Failure by any organization covered by such bond to pay the full
amount of payments in lieu of contributions when due, together with any
applicable interest and penalties provided in paragraph (b)(v) of this section,
shall render the surety liable on the bond to the extent of the bond, as though
the surety was such organization.

(iii) Any deposit of money or securities in
accordance with paragraph (d) shall be retained by the department in an escrow
account until liability under the election is terminated, at which time it
shall be returned to the organization, less any deductions as hereinafter
provided. The department may deduct
from the money deposited under paragraph (d) by a nonprofit organization, or
sell the securities it has so deposited, to the extent necessary to satisfy any
due and unpaid payments in lieu of contributions and any applicable interest
and penalties provided for in paragraph (b)(v) of this section. The department shall require the
organization, within thirty (30) days following any deduction from a money
deposit or sale of deposited securities under the provisions hereof, to deposit
sufficient additional money or securities to make whole the organization's
deposit at the prior level. Any cash
remaining from the sale of such securities shall be a part of the
organization's escrow account. The
department may, at any time, review the adequacy of the deposit made by any
organization. If, as a result of such
review, it determines that an adjustment is necessary, it shall require the
organization to make additional deposit within thirty (30) days of * * * notice of its
determination or shall return to it such portion of the deposit as it no longer
considers necessary, whichever action is appropriate. Disposition of income from securities held in escrow shall be
governed by the applicable provisions of the state law.

(iv) If any nonprofit organization fails to file
a bond or make a deposit, or to file a bond in an increased amount, or to
increase or make whole the amount of a previously made deposit as provided
under this subparagraph, the department may terminate such organization's
election to make payments in lieu of contributions, and such termination shall
continue for not less than the four (4) consecutive calendar-quarter periods
beginning with the quarter in which such termination becomes effective;
however, the department may extend for good cause the applicable filing, deposit
or adjustment period by not more than thirty (30) days.

(v) Group account shall be established according
to regulations prescribed by the department.

(e)
Any employer which elects to make payments in lieu of contributions into
the Unemployment Compensation Fund as provided in this paragraph shall not be
liable to make such payments with respect to the benefits paid to any
individual whose base-period wages include wages for previously uncovered
services as defined in Section 71-5-511(e) to the extent that the Unemployment
Compensation Fund is reimbursed for such benefits pursuant to Section 121 of
Public Law 94-566.

71-5-359. (1)
(a) Before January 1, 1978, each
state board or other instrumentality of this state or one or more other states
covered under Section 71-5-11, subsection I(3), shall pay contributions under
the provisions of Sections 71-5-351 through 71-5-355 for all of the hospitals
or institutions of higher learning under its jurisdiction unless it elects, in
the same manner and under the same conditions as provided for nonprofit
organizations in subsections (a), (b) and (c) of Section 71-5-357, to pay to
the department for the unemployment fund an amount equal to the regular
benefits and one-half (1/2) of the extended benefits paid that are attributable
to service in the employ of such hospitals or institutions. When an election is made, the amounts
required to be paid in lieu of contributions shall be billed and payment made
as provided in Section 71-5-357 with respect to similar payments by nonprofit
organizations. A state board having
jurisdiction over two (2) or more state-owned hospitals or state-owned
institutions of higher learning shall be treated as a single employer for the
employment in all of those hospitals or institutions of higher learning for
purposes of computing contribution rates and payment of contributions, or for
purposes of reimbursing the fund, unless it elects, in accordance with this
section, to have one or more of those hospitals or institutions of higher
learning treated as a separate employer.

(b) A state board may elect to have one or more
state-owned hospitals or one or more state-owned institutions of higher
learning under its jurisdiction treated as a separate employer for the purposes
of this section, provided it files with the department, not later than thirty
(30) days prior to the beginning of any tax year, a written notice of such
election. Any such election shall be
effective throughout such tax year, and shall continue in effect unless the
state board files with the department a written notice of termination of such
election not less than thirty (30) days prior to the beginning of the tax year
for which such termination is to be effective.

(2) (a)
From January 1, 1978, through December 31, 1978, the Commission of
Budget and Accounting shall, in the manner provided in subsection (2)(c) of
this section, pay, upon warrant issued by the State Auditor of Public Accounts,
to the department for the Unemployment Compensation Fund an amount equal to the
regular benefits and one-half (1/2) of the extended benefits paid that are
attributable to service in the employ of a state agency. The amount required to be reimbursed by a
certain agency shall be billed to the Commission of Budget and Accounting and
shall be paid from the Employment Compensation Revolving Fund pursuant to
subsection (2)(c) of this section not later than thirty (30) days after such
bill was sent, unless there has been an application for review and
redetermination in accordance with Section 71-5-357(b)(v).

(b) The Department of Finance and Administration
shall, in the manner provided in subsection (2)(c) of this section, pay, upon
warrant issued by the State Auditor, or the successor to these duties, to the
department for the Unemployment Compensation Fund an amount equal to the
regular benefits and the extended benefits paid that are attributable to
service in the employ of a state agency.
The amount required to be reimbursed by a certain agency shall be billed
to the Department of Finance and Administration and shall be paid from the
Employment Compensation Revolving Fund pursuant to subsection (2)(c) of this
section not later than thirty (30) days after such bill was sent, unless
there has been an application for review and redetermination in accordance with
Section 71-5-357(b)(v).

(c) Each agency of state government shall
deposit monthly for a period of twenty-four (24) months an amount equal to one-twelfth
of one percent (1/12 of 1%) of the first Six Thousand Dollars ($6,000.00) paid
to each employee thereof during the next preceding year into the Employment
Compensation Revolving Fund that is created in the State Treasury. The Department of Finance and Administration
shall determine the percentage to be applied to the amount of covered wages
paid in order to maintain a balance in the revolving fund of not less than two
percent (2%) of the covered wages paid during the next preceding year. The State Treasurer shall invest all funds
in the Employment Compensation Revolving Fund and all interest earned shall be
credited to the Employment Compensation Revolving Fund.

The reimbursement of
benefits paid by the Mississippi Department of Employment Security shall
be paid by the Department of Finance and Administration from the Employment
Compensation Revolving Fund upon warrants issued by the State Auditor of Public
Accounts, or the successor to these duties; and the auditor shall issue his
warrants upon requisitions signed by the Department of Finance and
Administration.However, the
Department of Finance and Administration may, if it so elects, contract for the
performance of the duties prescribed by subsection (2)(b) and (c), and
other duties necessarily related thereto.

(d) From January 1, 1978, through December 31,
1978, any political subdivision of this state shall pay to the department for
the unemployment fund an amount equal to the regular benefits and one-half
(1/2) of the extended benefits paid that are attributable to service in the
employ of such political subdivision unless it elects to make contributions to
the unemployment fund as provided in subsection (2)(j) of this section. The amount required to be reimbursed shall
be billed and shall be paid as provided in Section 71-5-357, with respect to
similar payments for nonprofit organizations.

(e) On and after January 1, 1979, any political
subdivision of this state shall pay to the department for the unemployment fund
an amount equal to the regular benefits and the extended benefits paid that are
attributable to service in the employ of such political subdivision unless it
elects to make contributions to the unemployment fund as provided in subsection
(2)(j) of this section. The amount required
to be reimbursed shall be billed and shall be paid as provided in Section 71-5-357,
with respect to similar payments for nonprofit organizations.

(f) Each political subdivision unless it elects
to make contributions to the unemployment fund as provided in subsection (2)(j)
of this section, shall establish a revolving fund and deposit therein monthly
for a period of twenty-four (24) months an amount equal to one-twelfth of one
percent (1/12 of 1%) of the first Six Thousand Dollars ($6,000.00) paid to each
employee thereof during the next preceding year plus an amount each month equal
to one-third (1/3) of any reimbursement paid to the department for the next
preceding quarter. After January 1,
1980, the balance in the revolving fund shall be maintained at an amount not
less than two percent (2%) of the covered wages paid during the next preceding
year.However, the department shall
by regulation establish a procedure to allow reimbursing political subdivisions
to elect to maintain the balance in the revolving fund as required under this
paragraph or to annually execute a surety bond to be approved by the department
in an amount not less than two percent (2%) of the covered wages paid during
the next preceding year.

(g) In the event any political subdivision
becomes delinquent in payments due under this chapter, upon due notice, and
upon certification of the delinquency by the department to the Department of
Finance and Administration, the State Tax Commission, the Department of
Environmental Quality and the Department of Insurance, or any of them, such
agencies shall direct the issuance of warrants which in the aggregate shall be
the amount of such delinquency payable to the department and drawn upon any
funds in the State Treasury which may be available to such political
subdivision in satisfaction of any such delinquency. This remedy shall be in addition to any other collection remedies
in this chapter or otherwise provided by law.

(h) Payments made by any political subdivision
under the provisions of this section shall not be deducted or deductible, in
whole or in part, from the remuneration of individuals in the employ of the
organization.

(i) Any governmental entity shall not be liable
to make payments to the unemployment fund with respect to the benefits paid to
any individual whose base-period wages include wages for previously uncovered
services as defined in Section 71-5-511, subsection (e), to the extent that the
Unemployment Compensation Fund is reimbursed for such benefits pursuant to
Section 121 of Public Law 94-566.

(j)
Any political subdivision of this state may elect to make contributions
to the unemployment fund instead of making reimbursement for benefits paid as
provided in subsection (2)(d), (e) and (f) of this section. A political subdivision which makes this
election shall so notify the department, not later than July 1, 1978; and shall
be subject to the provisions of Section 71-5-351, with regard to the payment of
contributions. A political subdivision
which makes this election shall pay contributions equal to two percent (2%) of
wages paid by it during each calendar quarter it is subject to this
chapter. The department shall by
regulation establish a procedure to allow political subdivisions the option
periodically to elect either the reimbursement or the contribution method of
financing unemployment compensation coverage.

71-5-365. If any employer fails to make and file any
report as and when required by the terms and provisions of this chapter or by
any rule or regulation of the commission for the purpose of determining the
amount of contributions due by him under this chapter, or if any report which
has been filed is deemed by the executive director to be incorrect or
insufficient, and such employer, after having been given * * * notice * * *
by the executive director to file such report, or a corrected or sufficient
report, as the case may be, shall fail to file such report within fifteen (15)
days after the date of * * *
such notice, the executive director may (a) determine the amount of
contributions due from such employer on the basis of such information as may be
readily available to him, which said determination shall be prima facie
correct, (b) assess such employer with the amount of contribution so
determined, to which amount may be added and assessed by the executive director
in his discretion, as damages, an amount equal to ten percent (10%) of said
amount, and (c) immediately give * * *
notice * * * to such
employer of such determination, assessment, and damages, if any, added and
assessed, demanding payment of same together with interest, as herein provided,
on the amount of contributions from the date when same were due and payable. Such determination and assessment by the
executive director shall be final at the expiration of fifteen (15) days from
the date * * * ofsuch * * * notice thereof demanding payment, unless:

(a) Such employer shall have filed with the department
a written protest and petition for a hearing, specifying his objections
thereto. Upon receipt of such petition
within the fifteen (15) days allowed, the department shall fix the time
and place for a hearing and shall notify the petitioner thereof. At any hearing held before the department
as herein provided, evidence may be offered to support such determination and
assessment or to prove that it is incorrect, and the commission shall have all
the power provided in Sections 71-5-137 and 71-5-139. Immediately after such hearing a final decision in the matter
shall be made by the commission, and any contributions or deficiencies in
contributions found and determined by the commission to be due shall be
assessed and paid, together with interest, within fifteen (15) days after
notice of such final decision and assessment, and demand for payment thereof by
the department shall have been sent to such employer.

(b) The department, in its discretion,
determines on the basis of information submitted by the employer that such
assessment should be amended and adjusted to reflect the correct amount of
taxes.

Sixty (60) days after the due date of the
contributions, together with interest and damages, or upon issuance of a
warrant, whichever occurs first, the department, in its discretion, may
assess an additional sum not exceeding one hundred percent (100%) of the amount
of the unpaid contributions due as damages for failure to pay.

71-5-505. (1)
For weeks beginning on or after July 1, 1991, each eligible individual
who is totally unemployed or part totally unemployed in any week shall be paid
with respect to such week a benefit in an amount equal to his weekly benefit
amount less that part of his wages, if any, payable to him with respect to such
week which is in excess of Forty Dollars ($40.00). Such individuals must have been totally unemployed or part
totally unemployed for a waiting period of one (1) week during which he earned
less than his weekly benefit amount plus Forty Dollars ($40.00). Such benefit for a benefit year effective on
or after October 1, 1983, if not a multiple of One Dollar ($1.00), shall be
computed to the next lower multiple of One Dollar ($1.00). Provided, however, that remuneration for
"inactive duty training" or "unit training assembly"
payable to such eligible individual who is a member of any of the reserve
components, or remuneration for jury duty pursuant to a lawfully issued summons
therefor payable to such eligible individual, shall not be considered wages
which serve to reduce the otherwise payable benefit amount.

In determining
whether an eligible individual is unemployed during a week, the date of
commencing a shift shall determine the week for which the earnings are
deducted.

(2)
However, the one-week waiting period described herein shall be waived if
the President of the United States declares a major disaster in accordance with
Section 401 of The Robert T. Stafford Disaster Relief and Emergency Assistance
Act. The department, in its
discretion, shall have the authority to noncharge an employer account for any
benefits paid for unemployment due directly to such disaster.

71-5-511. An unemployed individual shall be eligible
to receive benefits with respect to any week only if the department finds that:

(a) (i)
He has registered for work at and thereafter has continued to report to the
department in accordance with such regulations as the department may
prescribe; except that the department may, by regulation, waive or alter either
or both of the requirements of this subparagraph as to such types of cases or
situations with respect to which it finds that compliance with such
requirements would be oppressive or would be inconsistent with the purposes of
this chapter; and

(ii) He participates in reemployment services,
such as job search assistance services, if, in accordance with a profiling
system established by the department, it has been determined that he is likely
to exhaust regular benefits and needs reemployment services, unless the
department determines that:

1. The individual has completed such services;
or

2. There is justifiable cause for the
claimant's failure to participate in such services.

(b) He has made a claim for benefits in
accordance with the provisions of Section 71-5-515 and in accordance with such
regulations as the department may prescribe thereunder.

(c) He is able to work and is available for
work.

(d) He has been unemployed for a waiting period
of one (1) week. No week shall be
counted as a week of unemployment for the purposes of this subsection:

(i) Unless it occurs within the benefit year
which includes the week with respect to which he claims payment of benefits;

(ii) If benefits have been paid with respect
thereto;

(iii) Unless the individual was eligible for
benefits with respect thereto, as provided in Sections 71-5-511 and 71-5-513,
except for the requirements of this subsection.

(e) For weeks beginning on or before July 1,
1982, he has, during his base period, been paid wages for insured work equal to
not less than thirty-six (36) times his weekly benefit amount; he has been paid
wages for insured work during at least two (2) quarters of his base period; and
he has, during that quarter of his base period in which his total wages were
highest, been paid wages for insured work equal to not less than sixteen (16)
times the minimum weekly benefit amount.
For benefit years beginning after July 1, 1982, he has, during his base
period, been paid wages for insured work equal to not less than forty (40)
times his weekly benefit amount; he has been paid wages for insured work during
at least two (2) quarters of his base period, and he has, during that quarter
of his base period in which his total wages were highest, been paid wages for
insured work equal to not less than twenty-six (26) times the minimum weekly
benefit amount. For purposes of this
subsection, wages shall be counted as "wages for insured work" for
benefit purposes with respect to any benefit year only if such benefit year
begins subsequent to the date on which the employing unit by which such wages
were paid has satisfied the conditions of Section 71-5-11, subsection I, or
Section 71-5-361, subsection (3), with respect to becoming an employer.

(f) No individual may receive benefits in a
benefit year unless, subsequent to the beginning of the next preceding benefit
year during which he received benefits, he performed service in
"employment" as defined in Section 71-5-11, subsection J, and earned
remuneration for such service in an amount equal to not less than eight (8)
times his weekly benefit amount applicable to his next preceding benefit year.

(g) Benefits based on service in employment
defined in Section 71-5-11, subsection J(3) and J(4), and Section 71-5-361,
subsection (4) shall be payable in the same amount, on the same terms, and
subject to the same conditions as compensation payable on the basis of other
service subject to this chapter, except that benefits based on service in an
instructional, research or principal administrative capacity in an institution
of higher learning (as defined in Section 71-5-11, subsection O) with respect
to service performed prior to January 1, 1978, shall not be paid to an
individual for any week of unemployment which begins during the period between
two (2) successive academic years, or during a similar period between two (2)
regular terms, whether or not successive, or during a period of paid sabbatical
leave provided for in the individual's contract, if the individual has a
contract or contracts to perform services in any such capacity for any
institution or institutions of higher learning for both such academic years or
both such terms.

(h) Benefits based on service in employment
defined in Section 71-5-11, subsection J(3) and J(4), shall be payable in the
same amount, on the same terms and subject to the same conditions as
compensation payable on the basis of other service subject to this chapter;
except that:

(i) With respect to service performed in an
instructional, research or principal administrative capacity for an educational
institution, benefits shall not be paid based on such services for any week of
unemployment commencing during the period between two (2) successive academic
years, or during a similar period between two (2) regular but not successive
terms, or during a period of paid sabbatical leave provided for in the
individual's contract, to any individual, if such individual performs such
services in the first of such academic years or terms and if there is a
contract or a reasonable assurance that such individual will perform services
in any such capacity for any educational institution in the second of such
academic years or terms, and provided that Section 71-5-511, subsection (g),
shall apply with respect to such services prior to January 1, 1978. In no event shall benefits be paid unless
the individual employee was terminated by the employer.

(ii) With respect to services performed in any
other capacity for an educational institution, benefits shall not be paid on
the basis of such services to any individual for any week which commences
during a period between two (2) successive academic years or terms, if such
individual performs such services in the first of such academic years or terms
and there is a reasonable assurance that such individual will perform such
services in the second of such academic years or terms, except that if
compensation is denied to any individual under this subparagraph and such
individual was not offered an opportunity to perform such services for the
educational institution for the second of such academic years or terms, such
individual shall be entitled to a retroactive payment of compensation for each
week for which the individual filed a timely claim for compensation and for
which compensation was denied solely by reason of this clause. In no event
shall benefits be paid unless the individual employee was terminated by the
employer.

(iii) With respect to services described in
subsection (h)(i) and (ii), benefits shall not be payable on the basis of
services in any such capacities to any individual for any week which commences
during an established and customary vacation period or holiday recess if such
individual performs such services in the first of such academic years or terms,
or in the period immediately before such vacation period or holiday recess, and
there is a reasonable assurance that such individual will perform such services
in the period immediately following such vacation period or holiday recess.

(iv) With respect to any services described in
subsection (h)(i) and (ii), benefits shall not be payable on the basis of
services in any such capacities as specified in subsection (h)(i), (ii) and
(iii) to any individual who performed such services in an educational
institution while in the employ of an educational service agency. For purposes of this subsection, the term
"educational service agency" means a governmental agency or
governmental entity which is established and operated exclusively for the
purpose of providing such services to one or more educational institutions.

(v) With respect to services to which Sections
71-5-357 and 71-5-359 apply, if such services are provided to or on behalf of
an educational institution, benefits shall not be payable under the same
circumstances and subject to the same terms and conditions as described in
subsection (h)(i), (ii), (iii) and (iv).

(i) Subsequent to December 31, 1977, benefits
shall not be paid to any individual on the basis of any services substantially
all of which consist of participating in sports or athletic events or training
or preparing to so participate, for any week which commences during the period
between two (2) successive sports seasons (or similar periods) if such
individual performs such services in the first of such seasons (or similar
periods) and there is a reasonable assurance that such individual will perform
such services in the later of such seasons (or similar periods).

(j) (i)
Subsequent to December 31, 1977, benefits shall not be payable on the
basis of services performed by an alien, unless such alien is an individual who
was lawfully admitted for permanent residence at the time such services were
performed, was lawfully present for purposes of performing such services, or
was permanently residing in the United States under color of law at the time
such services were performed (including an alien who was lawfully present in
the United States as a result of the application of the provisions of Section
203(a)(7) or Section 212(d)(5) of the Immigration and Nationality Act).

(ii) Any data or information required of
individuals applying for benefits to determine whether benefits are not payable
to them because of their alien status shall be uniformly required from all
applicants for benefits.

(iii) In the case of an individual whose
application for benefits would otherwise be approved, no determination that
benefits to such individual are not payable because of his alien status shall
be made, except upon a preponderance of the evidence.

(k)
An individual shall be deemed prima facie unavailable for work, and
therefore ineligible to receive benefits, during any period which, with respect
to his employment status, is found by the department to be a holiday or
vacation period.

(l) A temporary employee of a temporary help firm is considered to
have left the employee's last work voluntarily without good cause connected
with the work if the temporary employee does not contact the temporary help
firm for reassignment on completion of an assignment. A temporary employee is not considered to have left work voluntarily
without good cause connected with the work under this paragraph unless the
temporary employee has been advised in writing:

(i) That the temporary employee is obligated to contact the temporary
help firm on completion of assignments; and

(ii) That unemployment benefits may be denied if the temporary
employee fails to do so.

(1)
(a) For the week, or fraction
thereof, which immediately follows the day on which he left work voluntarily
without good cause, if so found by the department, and for each week thereafter
until he has earned remuneration for personal services performed for an
employer, as in this chapter defined, equal to not less than eight (8) times
his weekly benefit amount, as determined in each case; however, marital, filial
and domestic circumstances and obligations shall not be deemed good cause
within the meaning of this subsection.
Pregnancy shall not be deemed to be a marital, filial or domestic
circumstance for the purpose of this subsection.

(b) For the week, or fraction thereof, which immediately follows the
day on which he was discharged for misconduct connected with his work, if so
found by the department, and for each week thereafter until he has earned
remuneration for personal services performed for an employer, as in this
chapter defined, equal to not less than eight (8) times his weekly benefit
amount, as determined in each case.

(c) The burden of proof of good cause for leaving work shall be on
the claimant, and the burden of proof of misconduct shall be on the employer.

(2)
For the week, or fraction thereof, with respect to which he willfully
makes a false statement, a false representation of fact, or willfully fails to
disclose a material fact for the purpose of obtaining or increasing benefits
under the provisions of this law, if so found by the department, and such
individual's maximum benefit allowance shall be reduced by the amount of
benefits so paid to him during any such week of disqualification; and
additional disqualification shall be imposed for a period not exceeding fifty-two
(52) weeks, the length of such period of disqualification and the time when
such period begins to be determined by the department, in its discretion,
according to the circumstances in each case.

(3)
If the department finds that he has failed, without good cause, either
to apply for available suitable work when so directed by the employment office
or the department, to accept suitable work when offered him, or to return to
his customary self-employment (if any) when so directed by the department, such
disqualification shall continue for the week in which such failure occurred and
for not more than the twelve (12) weeks which immediately follow such week, as
determined by the department according to the circumstances in each case.

(a) In determining whether or not any work is suitable for an
individual, the department shall consider among other factors the degree of
risk involved to his health, safety and morals, his physical fitness and prior
training, his experience and prior earnings, his length of unemployment and
prospects for securing local work in his customary occupation, and the distance
of the available work from his residence; however, offered employment paying
the minimum wage or higher, if such minimum or higher wage is that prevailing
for his customary occupation or similar work in the locality, shall be deemed
to be suitable employment after benefits have been paid to the individual for a
period of eight (8) weeks.

(b) Notwithstanding any other provisions of this chapter, no work
shall be deemed suitable and benefits shall not be denied under this chapter to
any otherwise eligible individual for refusing to accept new work under any of
the following conditions:

(i) If the position offered is vacant due directly to a strike,
lockout or other labor dispute;

(ii) If the wages, hours or other conditions of
the work offered are substantially unfavorable or unreasonable to the
individual's work. * * *The
department shall have the sole discretion to determine whether or not there has
been an unfavorable or unreasonable condition placed on the individual's
work. Moreover, the department may
consider, but shall not be limited to a consideration of, whether or not the
unfavorable condition was applied by the employer to all workers in the same or
similar class or merely to this individual;

(iii) If as a condition of being employed the
individual would be required to join a company union or to resign from or
refrain from joining any bona fide labor organization;

(iv) If unsatisfactory or hazardous working
conditions exist that could result in a danger to the physical or mental well-being
of the worker. In any such
determination the department shall consider, but shall not be limited to a
consideration of, the following: the
safety measures used or the lack thereof and the condition of equipment or lack
of proper equipment. No work shall be
considered hazardous if the working conditions surrounding a worker's
employment are the same or substantially the same as the working conditions
generally prevailing among workers performing the same or similar work for
other employers engaged in the same or similar type of activity.

(4)
For any week with respect to which the department finds that his total
unemployment is due to a stoppage of work which exists because of a labor
dispute at a factory, establishment or other premises at which he is or was
last employed; however, this subsection shall not apply if it is shown to the
satisfaction of the department:

(a) He is unemployed due to a stoppage of work occasioned by an
unjustified lockout, if such lockout was not occasioned or brought about by
such individual acting alone or with other workers in concert; or

(b) He is not participating in or directly interested in the labor
dispute which caused the stoppage of work; and

(c) He does not belong to a grade or class of workers of which, immediately
before the commencement of stoppage, there were members employed at the
premises at which the stoppage occurs, any of whom are participating in or
directly interested in the dispute.

If in any case separate branches of work
which are commonly conducted as separate businesses in separate premises are
conducted in separate departments of the same premises, each such department
shall, for the purposes of this subsection, be deemed to be a separate factory,
establishment or other premises.

(5)
For any week with respect to which he has received or is seeking
unemployment compensation under an unemployment compensation law of another
state or of the United States. However,
if the appropriate agency of such other state or of the United States finally determines
that he is not entitled to such unemployment compensation benefits, this
disqualification shall not apply.
Nothing in this subsection contained shall be construed to include
within its terms any law of the United States providing unemployment compensation
or allowances for honorably discharged members of the Armed Forces.

(6)
For any week with respect to which he is receiving or has received
remuneration in the form of payments under any governmental or private
retirement or pension plan, system or policy which a base-period employer is
maintaining or contributing to or has maintained or contributed to on behalf of
the individual; however, if the amount payable with respect to any week is less
than the benefits which would otherwise be due under Section 71-5-501, he shall
be entitled to receive for such week, if otherwise eligible, benefits reduced
by the amount of such remuneration.
However, on or after the first Sunday immediately following July 1,
2001, no social security payments, to which the employee has made
contributions, shall be deducted from unemployment benefits paid for any period
of unemployment beginning on or after the first Sunday following July 1,
2001. This one hundred percent (100%) exclusion
shall not apply to any other governmental or private retirement or pension
plan, system or policy. If benefits
payable under this section, after being reduced by the amount of such
remuneration, are not a multiple of One Dollar ($1.00), they shall be adjusted
to the next lower multiple of One Dollar ($1.00).

(7)
For any week with respect to which he is receiving or has received
remuneration in the form of a back pay award, or other compensation allocable
to any week, whether by settlement or otherwise. Any benefits previously paid for weeks of unemployment with
respect to which back pay awards, or other such compensation, are made shall
constitute an overpayment and such amounts shall be deducted from the award by
the employer prior to payment to the employee, and shall be transmitted
promptly to the department by the employer for application against the
overpayment and credit to the claimant's maximum benefit amount and prompt
deposit into the fund; however, the removal of any charges made against the
employer as a result of such previously paid benefits shall be applied to the
calendar year and the calendar quarter in which the overpayment is transmitted
to the department, and no attempt shall be made to relate such a credit to the
period to which the award applies. Any
amount of overpayment so deducted by the employer and not transmitted to the
department shall be subject to the same procedures for collection as is
provided for contributions by Sections 71-5-363 through 71-5-381. Any amount of overpayment not deducted by
the employer shall be established as an overpayment against the claimant and
collected as provided above. It is the
purpose of this paragraph to assure equity in the situations to which it
applies, and it shall be construed accordingly.

B.
Notwithstanding any other provision in this chapter, no otherwise
eligible individual shall be denied benefits for any week because he is in
training with the approval of the department; nor shall such individual be
denied benefits with respect to any week in which he is in training with the
approval of the department by reason of the application of provisions in
Section 71-5-511, subsection (c), relating to availability for work, or the
provisions of subsection A(3) of this section, relating to failure to apply
for, or a refusal to accept, suitable work.

C.
Notwithstanding any other provisions of this chapter, no otherwise
eligible individual shall be denied benefits for any week because he or she is
in training approved under Section 236(a)(1) of the Trade Act of 1974, nor shall
such individual be denied benefits by reason of leaving work to enter such
training, provided the work left is not suitable employment, or because of the
application to any such week in training of provisions in this law (or any
applicable federal unemployment compensation law), relating to availability for
work, active search for work or refusal to accept work.

For purposes of this section, the term
"suitable employment" means with respect to an individual, work of a
substantially equal or higher skill level than the individual's past adversely
affected employment (as defined for purposes of the Trade Act of 1974), and
wages for such work at not less than eighty percent (80%) of the individual's
average weekly wage as determined for the purposes of the Trade Act of 1974.

71-5-517.
Upon the taking of a claim by the department, an initial
determination thereon shall be made promptly and shall include a determination
with respect to whether or not benefits are payable, the week with respect to
which benefits shall commence, the weekly benefit amount payable and the
maximum duration of benefits. In any
case in which the payment or denial of benefits will be determined by the provisions
of subsection A(4) of Section 71-5-513, the examiner shall promptly transmit
all the evidence with respect to that subsection to the department, which, on
the basis of evidence so submitted and such additional evidence as it may
require, shall make an initial determination with respect thereto. An initial determination may for good cause
be reconsidered. The claimant, his most
recent employing unit and all employers whose experience-rating record would be
charged with benefits pursuant to such determination shall be promptly notified
of such initial determination or any amended initial determination and the
reason therefor. Benefits shall be
denied or, if the claimant is otherwise eligible, promptly paid in accordance
with the initial determination or amended initial determination. The jurisdiction of the department over
benefit claims which have not been appealed shall be continuous. The claimant or any party to the initial
determination or amended initial determination may file an appeal from such
initial determination or amended initial determination within fourteen (14)
days after notification thereof, or after the date such notification was sent
to his last known address.

Notwithstanding any other provision of this
section, benefits shall be paid promptly in accordance with a determination or
redetermination, or the decision of an appeal tribunal, the Board of Review or
a reviewing court upon the issuance of such determination, redetermination or
decision in favor of the claimant (regardless of the pendency of the period to
apply for reconsideration, file an appeal, or petition for judicial review, as
the case may be, or the pendency of any such application, filing or petition),
unless and until such determination, redetermination or decision has been
modified or reversed by a subsequent redetermination or decision, in which
event benefits shall be paid or denied in accordance with such modifying or
reversing redetermination or decision.
Any benefits finally determined to have been erroneously paid may
be set up as an overpayment to the claimant and must be liquidated before any
future benefits can be paid to the claimant.
If, subsequent to such initial determination or amended initial
determination, benefits with respect to any week for which a claim has been
filed are denied for reasons other than matters included in the initial
determination or amended initial determination, the claimant shall be promptly
notified of the denial and the reason therefor and may appeal therefrom in
accordance with the procedure herein described for appeals from initial
determination or amended initial determination.

71-5-519.
Unless such appeal is withdrawn, an appeal tribunal appointed by the
executive director, after affording the parties reasonable opportunity for fair
hearing, shall affirm, modify or reverse the findings of fact and initial
determination or amended initial determination. The parties shall be duly notified of such tribunal's decision,
together with its reasons therefor, which shall be deemed to be the final
decision of the executive director unless, within fourteen (14) days after the
date of notification * * *
of such decision, further appeal is initiated pursuant to Section 71-5-523.

71-5-529.
Any decision of the Board of Review, in the absence of an appeal
therefrom as herein provided, shall become final ten (10) days after the date
of notification * * *;
and judicial review thereof shall be permitted only after any party claiming to
be aggrieved thereby has exhausted his administrative remedies as provided by
this chapter. The department shall be
deemed to be a party to any judicial action involving any such decision, and
may be represented in any such judicial action by any qualified attorney
employed by the department and designated by it for that purpose or, at the
department's request, by the Attorney General.

11-35-23.
(1) Except for wages, salary or
other compensation, all property in the hands of the garnishee belonging to the
defendant at the time of the service of the writ of garnishment shall be bound
by and subject to the lien of the judgment, decree or attachment on which the
writ shall have been issued. If the
garnishee shall surrender such property to the sheriff or other officer serving
the writ, the officer shall receive the same and, in case the garnishment
issued on a judgment or decree, shall make sale thereof as if levied on by
virtue of an execution, and return the money arising therefrom to satisfy the
judgment; and if the garnishment issued on an attachment, the officer shall
dispose of the property as if it were levied upon by a writ of attachment. And any indebtedness of the garnishee to the
defendant, except for wages, salary or other compensation, shall be bound from
the time of the service of the writ of garnishment, and be appropriable to the
satisfaction of the judgment or decree, or liable to be condemned in the
attachment.

(2)
The court issuing any writ of garnishment shall show thereon the amount
of the claim of the plaintiff and the court costs in the proceedings and should
at any time during the pendency of said proceedings in the court a judgment be
rendered for a different amount, then the court shall notify the garnishee of
the correct amount due by the defendant under said writ.

(3)
(a) Except for judgments, liens,
attachments, fees or charges owed to the state or its political subdivisions;
wages, salary or other compensation in the hands of the garnishee belonging to
the defendant at the time of the service of the writ of garnishment shall not
be bound by nor subject to the lien of the judgment, decree or attachment on
which the writ shall have been issued when the writ of garnishment is issued on
a judgment based upon a claim or debt that is less than One Hundred Dollars
($100.00), excluding court costs.

(b)
If the garnishee be indebted or shall become indebted to the defendant
for wages, salary or other compensation during the first thirty (30) days after
service of a proper writ of garnishment, the garnishee shall pay over to the
employee all of such indebtedness, and thereafter, the garnishee shall retain
and the writ shall bind the nonexempt percentage of disposable earnings, as
provided by Section 85-3-4, for such period of time as is necessary to
accumulate a sum equal to the amount shown on the writ as due * * *, even if such
period of time extends beyond the return day of the writ. Unless the court otherwise authorizes the
garnishee to make earlier payments or releases and except as otherwise
provided in this section, the garnishee shall retain all sums collected
pursuant to the writ and make only one (1) payment into court at such time as
the total amount shown due on the writ has been accumulated, provided that, at
least one (1) payment per year shall be made to the court of the amount that
has been withheld during the preceding year.
Should the employment of the defendant for any reason be terminated with
the garnishee, then the garnishee shall not later than fifteen (15) days after
the termination of such employment, report such termination to the court and
pay into the court all sums as have been withheld from the defendant's
disposable earnings. If the plaintiff
in garnishment contest the answer of the garnishee, as now provided by law in
such cases, and proves to the court the deficiency or untruth of the
garnishee's answer, then the court shall render judgment against the garnishee
for such amount as would have been subject to the writ had the said sum not
been released to the defendant; provided, however, any garnishee who files a timely
and complete answer shall not be liable for any error made in good faith in
determining or withholding the amount of wages, salary or other compensation of
a defendant which are subject to the writ.

(4)
Wages, salaries or other compensation as used in this section shall mean
wages, salaries, commissions, bonuses or other compensation paid for employment
purposes only.

(5)
The circuit clerk may, in his or her discretion, spread on the minutes
of the county or circuit court, as the case may be, an instruction that all
garnishment defendants shall send all garnishment monies to the attorney of
record or in the case where there is more than one (1) attorney of record, then
to the first-named attorney of record, and not to the clerk. The payment schedule shall be the same as
subsection (3)(b) of this section.

(6)
All payments made pursuant to a garnishment issued out of the justice
court shall be made directly to the plaintiff or to the plaintiff's attorney as
indicated by the plaintiff in his or her suggestion for writ of
garnishment. The employer shall notify
the court and the plaintiff or the plaintiff's attorney when a judgment is
satisfied or when the employee is no longer employed by the employer.

(7)
If the plaintiff in a garnishment is the Department of Employment
Security, the garnishee shall make monthly payments to the department until
such time as the total amount shown due on the writ has been accumulated.

SECTION
19. This act shall take effect and
be in force from and after July 1, 2007.